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All Journal JMM (Jurnal Masyarakat Mandiri) JESI (Jurnal Ekonomi Syariah Indonesia) Akuntansi : Jurnal Akuntansi Integratif Jurnal Akuntansi Bisnis Pelita Bangsa Journal Of Business, Finance, and Economics (JBFE) Jurnal Atma Inovasia Jurnal Pengabdian Masyarakat Indonesia (JPMI) Bagun Desa IJMA
Nila Hidayah
Universitas Alma Ata
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Mathematics Nursing Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak UMKM Arik Tri Mulyani; Marsuking Marsuking; Abi Suryono; Nila Hidayah
IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2022.3(2).84-91

Abstract

Micro,  Small  and  Medium  Enterprises  (MSMEs)  are  one of  the state revenues from the tax sector, which has potential for Indonesia's economic growth. The current development of MSMEs can also be a potential and opportunity for tax revenue.  However, it  also  has challenges  if  it  is  not balanced  with taxpayer compliance in fulfilling tax obligations. This study aims to determine the factors that affect taxpayer compliance in paying MSME taxes in Bantul City. Taxpayer compliance factors include knowledge and understanding of taxation, taxpayer awareness, modernization of the tax administration system, and tax sank . This research uses quantitative research methods. The sample selection method, Purposive Sampling using  the solving formula, obtained 95 samples of MSME actors per the established criteria. The data analysis technique used is Multiple regression linear analysis using Version 28 software. The results showed that knowledge and understanding of taxation, taxpayer awareness, modernization of the tax administration system and tax sank si had a positive and significant effect on taxpayer compliance in paying  MSME taxes. Meanwhile, partial knowledge and understanding of taxation, taxpayer awareness, and  modernization  of  the tax administration  system  positively affect taxpayer compliance. Still, tax sanctions hurt taxpayer compliance in paying MSME taxes in Bantul Regency.
Co-Authors Abi Suryono Abi Suryono Arik Tri Mulyani Arik Tri Mulyani Asri Dwi Ariyani Asti Nurvirginiawati Atik Aini Nazilah Dani Fikri Setiawan Defia Ifsantin Maula Defri Fitriya Nengsih Dina Seftina Eva Silvia Ningsih Fatma Siti Fatimah Fatma Siti Fatimah Firda Jihan Tianotak Fitroh Syuaidah Saryanto Ice Larasati Imas Esti Kurniasih Kusumaningdiah Retno Setiorini M. Nur Sholiqin Marsuking Marsuking Meutia Layli Meutia Layli Meutia Layli Muhammad Hisam Nabila Aqidatul Aisyah Riza Kurniawati Rosa Nikmatul Fajri Silvia Waning Hiyun Puspita Sari Siti Solehah Titis Sri Rejeki Widya Stia ningrum