Pengaruh Penurunan Tarif Pajak Penghasilan Umkm Terhadap Kepatuhan Wajib Pajak Umkm Ditinjau Dalam Perspektif Islam

Abstract

Indonesia saat ini masuk dalam kategori negara berkembang dikarenakan masih memiliki tingkat pendapatan yang rendah, kesempatan kerja yang minimal, dan tingkat pertumbuhan penduduk yang tinggi, sehingga dibutuhkan usaha mikro, kecil, dan menengah (UMKM) untuk meningkatkan perekonomian. Adanya UMKM mampu mengurangi jumlah pengangguran di suatu negara karena dianggap mampu membantu pemerintah terkait mengurangi angka kemiskinan dan menstabilkan perekonomian Indonesia. Permasalahan yang selama ini terjadi yakni pebisnis masih tidak mematuhi kewajiban pajak, hal ini disebabkan oleh tarif pajak yang tinggi. Menyikapi ini, pemerintah mengeluarkan peraturan baru yaitu PP Nomor 23 Tahun 2018 dengan tujuan meringankan beban pajak untuk para pelaku UMKM. Sementara itu dalam persepektif Islam, kepatuhan membayar pajak merupakan kewajiban dari setiap wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh penurunan tarif pajak penghasilan UMKM terhadap kepatuhan wajib pajak UMKM sebelum dan sesudah penerapan penurunan tarif pajak; serta mengkaji pandangan perspektif Islam terhadap kepatuhan wajib pajak. Metode penelitian yang digunakan yaitu metode kuantitatif kausal karena penelitian ini bertujuan untuk menguji hipotesis terkait pengaruh. Hasil penelitian menunjukkan bahwa penurunan tarif pajak UMKM bepengaruh terhadap kepatuhan wajib pajak UMKM. Pandangan Islam terkait kepatuhan wajib pajak yaitu pemerintah diperbolehkan dalam hal penarikan sebagian harta yang dimiliki oleh penduduknya dalam hal ini berupa pajak. Hal ini terdapat pada Al-Quran surah At-Taubah ayat 29 dan Hadist yang diriwayatkan oleh Fatimah binti Qais yang mendengar Rasullah SAW bersabda.
 
 
 
 
 Indonesia is currently included in the category of a developing country because it still has a low income level, minimal job opportunities, and a high population growth rate, so that micro, small and medium enterprises (MSMEs) are needed to improve the economy. The existence of MSMEs is able to reduce the number of unemployed in a country because they are considered capable of helping the government related to reducing poverty and stabilizing the Indonesian economy. The problem that has occurred so far is that business people still do not comply with tax obligations, this is caused by high tax rates. However, the government issued a new regulation, namely PP Number 23 of 2018 with the aim of easing the tax burden for MSME actors. In the Islamic perspective, compliance with paying taxes is the obligation of every taxpayer. This study aims to determine the effect of reducing MSME income tax rates on MSME taxpayer compliance before and after the application of lowering tax rates; and examine the views of the Islamic perspective on taxpayer compliance. The research method used is causal quantitative method because this study aims to test hypotheses related to influence. The results of the study indicate that the decrease in MSME tax rates has an effect on MSME taxpayer compliance. The Islamic view regarding taxpayer compliance is that the government is allowed to withdraw some of the assets owned by its residents in this case in the form of taxes. This is found in the Qur'an, surah At-Taubah verse 29 and the Hadith narrated by Fatimah bint Qais who heard the Messenger of Allah (PBUH) say.

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