Pengaruh Pemahaman Peraturan Perpajakan, Persepsi Tarif Pajak, Dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak

Abstract

The purpose of this research is to find out the achievement factors of the tax compliance of Small and Medium Enterprise in Purbalingga Regency. The variables tested were the understanding of tax regulations, perceptions of tax rates, and tax justice. The population in this study were all tax payers for Small and Medium Micro Businesses in Purbalingga Regency. The samples produced in this study were 65 respondents. Selected respondents are Small and Medium Micro Businesses who already have an NPWP. The data were collected through questionnaires and analyzed using multiple linear regression analysis. Based on the t-test results show that the variable understanding of tax regulations has a positive effect on taxpayer compliance, the tax rate perception variable negatively affects taxpayer compliance, and the tax justice variable does not affect taxpayer compliance

Perceptional Analysis of Msmes Tax Justice Aspect

“…Taxpayers compliance is not based on a tariff structure but is more oriented to the rules and sanctions that apply. The results are in line with research by (Fitria & Supriyono, 2019;Suryadi, 2018;Wardani et al, 2015) although the tariffs fluctuate, compliance with obligations is still carried out. This is different from what was stated by (Julianto, 2017;Lazuardini et al, 2016) where the tax rate has a significant positive effect on compliance.…”

“…Five dimensions of tax justice are used in assessing perceptions of justice and compliance with GR number 23 of 2018. Research belonging (Dewi et al, 2018;Faizal et al, 2017;Fitria & Supriyono, 2019;Sari, 2017;Suryadi, 2018;Syahdan, S. A. & Rani, 2014) show that the perception of the dimension of justice has a significant influence on tax compliance.…”

“…There are several studies that link the dimensions of justice with tax compliance developed from research by (Dewi et al, 2018;Fitria & Supriyono, 2019;Sari, 2017;Suryadi, 2018), with the results stating that the dimension of justice affects the compliance of MSME taxpayers.…”

The effect of tax training and tax understanding on tax compliance

“…When the public is aware of the government's reasons for obliging the public to pay taxes, which is supported by the transparency of the use of the people's tax fund allocation by the government or authorized parties, then tax awareness can be expanded not only for the community itself but also impact on other communities which are strengthened by tax policy. Then Fitria & Supriyono (2019) state that tax knowledge significantly impacts tax needs to meet tax obligations. Tax knowledge can be significant for MSMEs because MSMEs tend not to have expert human resources regarding taxation (Prajogo & Widuri, 2013).…”

“…Research on tax compliance has been done a lot (Fahmi & Linda, 2014), but the influence of tax knowledge still varies about tax compliance. The research results conducted by (Fitria & Supriyono, 2019) said that knowledge and understanding of tax regulations affect taxpayer compliance. Meanwhile, Handayani's (2012) research gave different results, namely that knowledge and understanding of tax regulations affect the willingness to pay for taxpayers.…”