Pengaruh Insentif Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19

Yulistiani, Vega; Yusup, Maulana; Rahman, Robbi Saepul; Lasmaya, S Mia

doi:10.55208/aj.v2i1.28

Cited by 5 publications

(5 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Many taxpayers agree with issuing the PPH Final DTP incentive policy, which can provide relief for MSME taxpayers. Support research conducted by Kumaratih & Ispriyarso (2020) and Yulistiani et al, (2022) that the existence of policies issued by the government can save MSMEs from the impact of the covid-19 pandemic so that businesses can survive. Moreover, providing government tax incentives will increase taxpayer awareness that they will pay taxes obediently.…”

Section: Modelmentioning

confidence: 79%

Effect of MSME DTP Final PPh Incentives on the Sustainability of MSMEs in the Covid-19 Pandemic Period

Lestari

Brata

2023

jebe

View full text Add to dashboard Cite

The spread of the Covid-19 Pandemic that hit Indonesia at the end of 2019 caused a downturn in various sectors, especially the economic sector, including MSME players, who experienced a significant decrease in turnover. In order to maintain stability and restore the national economy, the government issued a tax incentive policy (PMK Number 82/PMK.03/2021) to continue to support MSME productivity during the Pandemic. This study aims to determine how much influence the Government-borne Final Income Tax Incentives (DTP) given to MSME actors on the sustainability of MSMEs registered at one of the Primary KPPs in Bandung City during the Covid-19 Pandemic. The method used in this research is explanatory research with a quantitative approach. The data used uses primary data in the form of a questionnaire addressed to taxpayers of MSME actors registered at one of the KPP Pratama in Bandung, which 35 respondents fill in. The study results show a significance value (Sig.) of 0.046 <0.05 in the T-Test test, so the researchers concluded that the DTP Final Income Tax Incentive positively affected the sustainability of MSMEs during the Covid-19 Pandemic. The simple linear regression equation formed is Y = 16.480 + 0.387X with a coefficient of determination of 0.115 (11.5%). This condition means that the dependent variable DTP Final Income Tax Incentive has the ability of 11.5% in explaining the variance on the sustainability of MSMEs, and there is still 88.5% of the variance explained by other independent variable factors. Therefore, it is necessary to have other independent variables, such as Tax Rates, Tax Socialization, and Financial Conditions, to affect the sustainability of MSMEs during the co-19 Pandemic simultaneously.

show abstract

Section: Modelmentioning

confidence: 79%

Effect of MSME DTP Final PPh Incentives on the Sustainability of MSMEs in the Covid-19 Pandemic Period

Lestari

Brata

2023

jebe

View full text Add to dashboard Cite

show abstract

“…Aktivitas UMKM pasca Covid-19 usai menunjukkan perkembangan yang on the track, salah satunya adalah dengan mengikuti aturan yang baru dalam pengelolaan usahanya salah satunya terkait dengan pengelolaan kewajiban perpajakan dari UMKM itu sendiri [1]. Semua tahu bahwa pajak merupakan komponen utama sumber dari pendapatan negara, pajak dijadikan sebagai alat bagi negara untuk mengumpulkan dana dari masyarakat untuk dikelola dan dikembalikan ke masyarakat dalam wujud pembangunan ekonomi yang berlandaskan pada instrument fiscal yang berlaku [2].…”

Section: Pendahuluanunclassified

Pendampingan Penyusunan Laporan Perpajakan Berbasis SAK-EMKM Bagi Usaha Mikro Putra Usaha Di Desa Kaliwungu, Kudus

Fuad,

Winarsih,

Handayani

2024

JAPI

View full text Add to dashboard Cite

Negara Kesatuan Republik Indonesia (NKRI) termasuk dalam kategori negara yang sedang berkembang disebabkan karena beberapa hal, yaitu tingkat pendapatan masyarakat yang rendah, lapangan kerja yang masih terbatas serta pertumbuhan penduduk yang cepat. Untuk mengimbangi permasalahan tersebut maka dibutuhkan Usaha Mikro, Kecil dan Menengah (UMKM) agar membantu peningkatan perekonomian di Indonesia. Salah satu kendala yang dihadapi UMKM saat ini adalah terbatasnya pengetahuan akan kewajiban perpajakan serta tingginya tarif pajak yang harus dibayarkan ke negara. Kesadaran akan permasalahan ini membuat pemerintah menyikapinya dengan mengeluarkan peraturan perpajakan nomor 23 Tahun 2018 tentang keringanan pajak untuk pelaku UMKM. Pada pengabdian ini tim memberikan sebuah pendampingan dan pelatihan pajak bagi pelaku UMKM yaitu Putra Usaha dalam mengelola kewajiban perpajakannya agar sesuai dengan peraturan yang diterapkan oleh pemerintah. UMKM Putra Usaha pada pengabdian tahun sebelumnya dengan Tim Pengabdian juga telah bekerjasama dalam hal penyusunan laporan keuangan berbasis digital dan untuk tahun ini ditindaklanjuti dengan pendampingan penyusunan laporan perpajakan yang sesuai dengan standar yang ada. Proses kegiatan pengabdian ini dilaksanakan secara langsung ditempat usaha dari UMKM Putra Usaha yang terletak di Kabupaten Kudus. Hasil luaran dari kegiatan ini adalah UMKM secara langsung bisa memahami dan mengetahui tarif pajak bagi usahanya dan selanjutnya bisa menghitung sendiri sesuai dengan prinsip perpajakan di Indonesia yaitu self asessment.

show abstract

“…The large role of taxes as state revenue means that the government uses all efforts to optimize national income from tax payments by the public. The increase in state spending requires a conscious and obedient attitude of taxpayers to act as mandated by taxation rules, with the aim being that tax revenues remain able to fund state expenditure (Nur Fitriani et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

Understanding Tax Non Compliance Behavior of SMEs

Prajawati

2023

IJSSHR

View full text Add to dashboard Cite

This research combines a religious perspective in the tax non-compliance model. This research tries to provide a model that includes a religiosity perspective as a model for tax non-compliance. This research will examine the phenomenon of SME tax non-compliance in Batu City by integrating new variables, from social and economic approaches, namely geopolitical differences, tax service quality, public governance quality and system structure, tax system rate, penalty and religiosity. This research provides a model that includes a religiosity perspective as a model for SME tax non-compliance. This research is quantitative (positivist) research. The object of this research is SMEs in Batu City. The population in this study consists of SMEs in Batu City which are spread across the food and beverage business sector under the guidance of the Batu City Cooperatives and SMEs Service, totaling 175 businesses. The research results show several findings. The relationship between religiosity and tax non-compliance shows that the higher the level of religiosity, the lower the level of tax non-compliance compared to people with low levels of religiosity. The relationship between geopolitics and tax non-compliance provides an interpretation that tax non-compliance exists when there is a geopolitical gap. The worse the geopolitical conditions, the higher the level of taxpayer non-compliance. The relationship between the quality of tax services and tax non-compliance shows that tax non-compliance behavior decreases when the quality of tax services is higher. The relationship between the quality of public governance and tax impropriety decreases when the quality of public governance increases. Tax non-compliance behavior increases when tax rates are increased. Meanwhile, the relationship between penalties and tax non-compliance behavior shows that tax non-compliance behavior decreases when penalties increase.

show abstract

Pengaruh Insentif Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19

Cited by 5 publications

References 0 publications

Effect of MSME DTP Final PPh Incentives on the Sustainability of MSMEs in the Covid-19 Pandemic Period

Effect of MSME DTP Final PPh Incentives on the Sustainability of MSMEs in the Covid-19 Pandemic Period

Pendampingan Penyusunan Laporan Perpajakan Berbasis SAK-EMKM Bagi Usaha Mikro Putra Usaha Di Desa Kaliwungu, Kudus

Understanding Tax Non Compliance Behavior of SMEs

Contact Info

Product

Resources

About