Menggali Realitas Kepatuhan Wajib Pajak Pemilik Umkm

Klaudia, Sura; Riwayanti, Dewi Rimba; Nisa, Aminatun

doi:10.51289/peta.v2i1.202

Cited by 6 publications

(7 citation statements)

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“…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.…”

Section: Easy Bank Capitalmentioning

confidence: 80%

“…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…”

Section: Costs Paying Taxes Is An Obligation As a Citizenmentioning

confidence: 99%

“…Taxpayers feel that zakah can replace their tax payments. Taxpayers also do not think they get direct benefits after paying taxes to the state, so taxpayers are reluctant to pay taxes [12], [17]. Zakah serves to purify the soul and grows goodness in those who pay zakah [19]- [21].…”

Section: Category Costs-zakah 1 Abort the Obligation 2 Get Compliments 3 Choose To Pay Taxmentioning

confidence: 99%

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

Suryaputri¹,

Kurniawati²

2022

Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Edu

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The pandemic caused by Covid 19 today has made it difficult for MSMEs to survive in their business fields. However, as good citizens, Moslem entrepreneurs find it obligatory to pay taxes, and at the same time to also pay zakah, as part of the pillars of Islam to be fulfilled. In response to these conditions, this research is aimed to obtain the preferences of MSME entrepreneurs towards taxes with Zakah in the Greater Jakarta areas, by using a qualitative approach with ANP (Analytic Network Process) through BOCR (Benefit, Opportunity, Cost, and Risk). This study obtained data from nine expert sources consisting of four categories, i.e., MSME, scholars, practitioners from the Department of Taxes, and Amil Zakah. The result of this research is the perception that MSMEs prefer to choose to pay their taxes (0.597) than Zakah (0.224). From the BOCR approach, the highest is Benefit (0.262), then Risk (0.250), Cost (0.226), and Opportunity (0.220). The highest benefits are increasing credibility (0.400), receiving incentives from the government (0.288), and obtaining equity from banks (0.237). The value risk is customers loss (0.362), punishment (0.273), and loss of credibility (0.269). The cost values are preferences for paying taxes from Zakah (0.396), deduction in business profit (0.336), and citizens' obligations (0.204). The Opportunity value is the ease to get a business license (0.394), to manage the administration of public services (0.284), and to help set up business finances (0.234).

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Section: Easy Bank Capitalmentioning

confidence: 80%

Section: Costs Paying Taxes Is An Obligation As a Citizenmentioning

confidence: 99%

Section: Category Costs-zakah 1 Abort the Obligation 2 Get Compliments 3 Choose To Pay Taxmentioning

confidence: 99%

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

Suryaputri¹,

Kurniawati²

2022

Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Edu

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“…Kelima responden yang merupakan informan dalam penelitian ini dipilih berdasarkan pengalaman individu yang sesuai dengan tujuan penelitian. (Klaudia et al , 2017 Banyak alasan UKM di Kota Blitar sulit bertahan di tengah pandemi, seperti halnya menurunnya daya beli masyarakat yang disebabkan pemberlakuan work from home (WFH) serta physical distance. UKM yang dimiliki oleh masyarakat Kota Blitar baik dari kalangan usia yang sudah tua ataupun anak muda harus memutar otak agar bisa bertahan ditengah pandemi covid 19 seperti yang telah disampaikan oleh Risky Santoso dalam wawancara yang dilakukan dengan peneliti.…”

Section: Metode Penelitianunclassified

Peningkatan Young Enterpreneur Di Masa Pandemi Covid-19 Melalui Pengeolaan Ekonomi Kreatif

Handayani¹,

Istiqomah²,

Fauzi³

et al. 2021

jurkami

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The creative economy is an activity in the economic field that focuses on the ability to capture in thinking to get new things and is different from others by having value and also selling or commercial in nature. The purpose of this study is to examine the sharing of the creative economy in increasing young entrepreneurs during the Covid-19 pandemic. This study uses a qualitative approach with data collection methods using documentation and interview techniques. The results of the study found that creative and innovative entrepreneurs amid the Covid-19 pandemic are needed. Not only relying on assistance from the government and also banking alone, but must have creative thinking in order to survive in the midst of the current pandemic conditions, so that the creative economy carried out by young entrepreneurs can be provisions in overcoming the decline in people's purchasing power.ABSTRAKEkonomi kreatif ialah aktivitas dalam bidang ekonomi yang menitikberatkan terhadap daya tangkap dalam berpikir untuk mendapatkan hal yang baru serta berbeda dari yang lainnya dengan memiliki nilai dan juga bersifat menjual atau komersial. Tujuan penelitian ini mengkaji berbagi ekonomi kreatif dalam peningkatan young entrepreneur dimasa pandemi covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengambilan data menggunakan teknik dokumentasi dan wawancara. Hasil penelitian menemukan wirausaha yang kreatif dan inovatif ditengah pandemi covid-19 sangat diperlukan. Tidak hanya mengandalkan bantuan dari pemerintah dan juga perbankkan saja, melainkan harus memiliki daya pikir yang kreatif agar dapat bertahan di tengah kondisi pandemi saat ini, sehingga adanya ekonomi kreatif yang dilakukan oleh young entrepreneur dapat menjadi bekal dalam mengatasi penurunan daya beli masyarakat.

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“…Reporting from the Directorate of Compliance and Revenue Potential website, in 2018, Indonesia's tax ratio stood at 11.5% and is still quite behind compared to countries in Asia and Southeast Asia. Low tax revenue is considered inconsistent with the increasing growth of MSMEs in Indonesia (Fenochietto & Pessino, 2013;Klaudia, Riwayanti, & Aminatunnisa, 2017).…”

Section: Introductionmentioning

confidence: 99%

THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

Darmayasa¹,

Utami²,

Mandia³

2021

JAP

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ABSTRACTThis research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of fines/sanctions, tax audits, tax knowledge, tax education, trust in tax authorities, a fair tax system, social norms, and ease of tax administration. These factors internalize into a value in the self of MSMEs, which is reflected through behavioral compliance. The shaping of positive tax perception is capital to realize tax awareness. The study results contribute to the realization of MSMEs compliance, both tax authorities and MSMEs.ABSTRAKPenelitian ini bertujuan untuk memahami persepsi wajib pajak usaha mikro kecil menengah (WP UMKM) tentang kepatuhan pajak sebagai bentuk perwujudan kepatuhan sukarela. Penelitian ini menggunakan metode interpretif kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan WP UMKM dipengaruhi oleh penerapan denda/sanksi, pemeriksaan pajak, pengetahuan perpajakan, edukasi, kepercayaan terhadap otoritas pajak, sistem pajak yang adil, nilai sosial, dan kemudahan administrasi perpajakan. Faktor-faktor ini diinternalisasi menjadi sebuah nilai dalam diri WP UMKM yang kemudian tercermin melalui perilaku kepatuhannya. Pembentukan persepsi pajak yang positif merupakan modal untuk mewujudkan kesadaran pajak. Hasil penelitian berkontribusi terhadap perwujudan kepatuhan baik otoritas pajak maupun WP UMKM.

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Menggali Realitas Kepatuhan Wajib Pajak Pemilik Umkm

Cited by 6 publications

References 0 publications

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

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

Peningkatan Young Enterpreneur Di Masa Pandemi Covid-19 Melalui Pengeolaan Ekonomi Kreatif

THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

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