Faktor-Faktor Yang Memepengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Pada Umkm Di Kota Metro

Hendri, Nedi

doi:10.24127/akuisisi.v12i1.88

Cited by 8 publications

(8 citation statements)

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“…The results of this study are consistent with the findings of Hendri (2016) that although the public has trust in government and legal officials, this does not guarantee the public to pay taxes.…”

Section: Relationship Between Trust and Tax Awarenesssupporting

confidence: 86%

Revealing Awareness and Compliance of Tax

Fuad

Khusfiyah

2019

JAAT

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This study aims to determine the empirical evidence of tax knowledge, trust, transparency an tax awareness to tax compliance. This study involved 100 respondents as samples using accidental sampling technique. Respondents who participated in this study were the WPOP and the WP Badan registered at KPP Pratama Jepara. This type of research is quantitative method using primary data. In this study, data was collected by distributing questionnaire for 5 days. The data in this study were analyzed with Partial Least Square (PLS) using Smart PLS 3.0 software.The result showed that there are two variables which are tax knowledge and transparency has posoitive significant effect toward tax awareness and tax compliance. Although, there are still variables which don’t have any significant effect. The variables is tax awareness toward tax compliance, trust toward tax awareness and trust toward tax compliance. Tax awareness does moderating effect of tax knowledge and transparency on tax compliance. Tax awareness doesn’t have mediating effect of trust toward tax compliance

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Section: Relationship Between Trust and Tax Awarenesssupporting

confidence: 86%

Revealing Awareness and Compliance of Tax

Fuad

Khusfiyah

2019

JAAT

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“…Pengetahuan mengenai perpajakan dapat meningkatan kesadaran wajib pajak untuk membayar dan melaporkan pajaknya secara lengkap dan benar. Semakin tinggi pengetahuan perpajakan yang dimiliki oleh wajib pajak maka akan semakin baik pula sikap wajib pajak dalam melaksanakan kewajiban perpajakannya sesuai dengan ketentuan peraturan perpajakan yang berlaku (Hendri, 2016).…”

Section: Kajian Pustakaunclassified

Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan

Hamdi¹,

Irawan

2022

JOLAS

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Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer. Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.

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Section: Telaah Literatur Pajak Dan Usaha Mikro Kecil Dan Menengahunclassified

“…Kepatuhan Wajib Pajak UMKM telah diteliti sebelumnya (Fuadi & Mangoting, 2013;Hendri, 2016;Yusro & Kiswanto, 2014;). Hendri (2016) menemukan pengetahuan wajib pajak (WP) berpengaruh signifikan terhadap kesadaran wajib pajak, pengetahuan WP dan sanksi perpajakan berpengaruh langsung terhadap kepatuhan WP; dan kesadaran WP berpengaruh terhadap kepatuhan wajib pajak. Yusro & Kiswanto (2014) menganalisis pengaruh tarif pajak, mekanisme pembayaran pajak dan kesadaran membayar pajak terhadap kepatuhan wajib pajak UMKM di Kabupaten Kudus dan menemukan hanya mekanisme pembayaran pajak berpengaruh terhadap kepatuhan membayar pajak UMKM.…”

Section: Telaah Literatur Pajak Dan Usaha Mikro Kecil Dan Menengahunclassified

Kontribusi Usaha Mikro Kecil dan Menengah: Pajak, Corporate Social Responsibility, Shodaqoh, dan Kebermanfaat Usaha

Suwarno¹,

Rahmawati

Murni

et al. 2020

InFestasi

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The existence of Micro, Small, and Medium Enterprises (MSMEs), which constitute the largest share in the national economy, is an indicator of the level of community participation in various economic sectors. UMKM towards the environment that is approved by tax, alms, CSR, and business benefit. The method of analysis uses descriptive analysis. Data collection using observations, questionnaires, and direct interviews to 250 MSMEs engaged in batik and grocery stores in Surakarta. 66.8% MSMEs have not paid taxes and 33.2% MSMEs have paid taxes, 96.8% MSMEs in Surakarta have done shodaqoh, 60.8% MSMEs in Surakarta have not done CSR and 37.2% are actively doing CSRs, 85, 6% of MSMEs stated that their businesses provided benefits for the community, while for the community about the business environment. Other findings show that MSMEs who have paid business taxes are long-term business groups, have permanent businesses, and have large-scale relationships and most MSMEs do not do CSR more because they have not seen the benefits of CSR activities.

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Faktor-Faktor Yang Memepengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Pada Umkm Di Kota Metro

Cited by 8 publications

References 0 publications

Revealing Awareness and Compliance of Tax

Revealing Awareness and Compliance of Tax

Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan

Kontribusi Usaha Mikro Kecil dan Menengah: Pajak, Corporate Social Responsibility, Shodaqoh, dan Kebermanfaat Usaha

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