Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?

Abstract

<jats:p>To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpose of this study is to investigate the reasons for the lack of compliance by SME taxpayers, using the theory of planned behaviour as a theoretical framework. This study employed an exploratory design using a qualitative approach, in which the service areas of the Singaraja tax office served as the research setting. The results of this study show that the primary determinant of SME taxpayers’ compliance in paying income tax is the taxpayers’ consciousness concerning the importance of tax revenues for the country’s financial wellbeing. This finding provides significant implications for the Indonesian tax authority concerning their mission to increase the compliance level of SMEs taxpayers in fulfilling their tax obligations.&#x0D; Keywords: Taxpayer Compliance; SME; PP Number 23 Of 2018; Taxpayer Awareness; Theory Of Planned Behaviour.</jats:p>

E-Preferences of MSMEs to Zakah or Tax in Covid-19 Period

“…Taxpayers do not think they get direct benefits after paying taxes to the state, so taxpayers feel reluctant to pay taxes. This opinion is supported by Klaudia, Riwayanti, and Aminatunnisa, 2017; Sari and Maradona, 2020 [12], [17]. Table 8.…”

“…The government determined the tax rate for MSMEs which are operating in Indonesia Law Number 20/2008 on MSMEs Business; [16]. Paying taxes can reduce business profits 0.5 percent final tax income is considered to be borne by SMEs because its calculation is based on the total gross income without any deductions [16], [17]. Preferred paying zakah over taxes Taxpayers feel that zakah can replace their tax payments.…”

“…In addition, taxpayers do not think they get direct benefits after paying taxes to the state, so taxpayers are reluctant to pay taxes. [12], [17] RISKS Will be subject to tax penalties MSMEs are obedient to paying taxes because they are afraid of severe sanctions if they violate the government regulations. [16], [18] Lowering the credibility of MSMEs…”

Menyelisik Kepatuhan Pajak Pelaku Umkm Di Wilayah Jabodetabek Dari Perspektif Creative Tax Morale

“…Hal ini dapat terjadi karena wajib pajak tidak mendapatkan imbalan secara langsung dari pajak yang dibayarkan. Selain itu pengetahuan pajak yang belum merata dan literasi digital yang terbatas juga menjadi penyebab rendahnya kepatuhan wajib pajak UMKM (Sari & Maradona, 2020).…”

“…Kepatuhan wajib pajak merupakan hal penting bagi Indonesia yang menganut sistem perpajakan self-assessment. Wajib pajak dituntut untuk melaksanakan kewajiban perpajakannya secara jujur dan mandiri serta memiliki tax morale yang baik sehingga memahami pentingnya pajak bagi negara (Sari & Maradona, 2020). Telah banyak literatur yang meneliti tentang apa sebenarnya yang memotivasi seseorang membayar pajak.…”