PENGARUH PEMAHAMAN DAN KESADARAN WP TERHADAP KEPATUHAN PEMBAYARAN PAJAK UMKM DI KECAMATAN SAMARINDA ULU

Riskha Ayu Kusumaningrum Heriyanto2 Daury Rahardian Sriandanda3

Abstract


Taxes are one of the largest domestic revenues, one of which is to finance domestic spending, micro small and Medium Enterprises have also been recognized by the government as an important sector in economic development. In 2018 there was a change in government regulations regarding micro small and Medium Enterprises tariffs, in Samarinda Ulu District itself has a fairly high economic growth and a high number of micro small and Medium Enterprises recorded in Samarinda Ulu District.

        This study aims to determine the effect of taxpayer awareness on tax payment compliance by micro small and Medium Enterprises, the effect of taxpayer awareness on tax payment compliance by micro small and Medium Enterprises and the effect of taxpayer understanding and taxpayer awareness on tax payment compliance by micro small and Medium Enterprises in Samarinda Ulu District.

            The results of this study have a significant effect on taxpayers' understanding of tax payments compliance by micro small and Medium Enterprises actors, the effect of taxpayer awareness has a significant effect on tax payment compliance by micro small and Medium Enterprises actors, and the effect of taxpayer understanding and taxpayer awareness jointly affects tax payment compliance. by micro small and Medium Enterprises actors in Samarinda Ulu District.

Keywords


Taxes, Tax Rates, Understanding Of Taxpayers, Awareness Of Taxpayers, Awareness Of Tax Payment, Micro, Small And Medium Enterprises

Full Text:

PDF

References


Anonim. Peraturan Pemerintah Republik Indonesia nomor 46 Tahun 2013

. Undang-Undang nomor 20 tahun 2008 tentang usaha mikro, kecil, menengah

As’ari, Nur Ghailina. 2018. “Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap kepatuhan Wajib Pajak Orang Pribadi”. Jurnal Ekobis Dewantara Vol. I No. 6

Ayodya, Wulan. 2020. UMKM 4.0. Jakarta:Elex Media Komputindo

Budhiartama, Gede Prayuda dan Ketut Jati. 2016. “Pengaruh Sikap, Kesadaran Wajib Pajak dan pengetahuan Perpajakan Pada Kepatuhan Membayar Pajak Bumi dan Bangunan”. Jurnal Akuntansi Universitas Udayana, Vol. 15.2

Punarbhawa, I Gusti Agung Bagus dan Ni Ketut Lely Aryani N. 2013. “Pengaruh Reformasi Administarsi Perpajakan Dan Pengetahuan Perpajakan terhadap Tingkat Kepatuhan Pengusaha Kena Pajak (PKP)”. Jurnal Akuntansi Uni Versitas Udayana 5.2 (2013):381-397

Ratnawati, Juli dan Retno Indah Hernawan. 2015. Dasar-dasar perpajakan. Edisi pertama.Cetakaan pertama. Yogyakarta:Deepublis

Sasmita, Rika Indah. 2019. “Pengarush Penerapan Sistem Administrasi Perpajakan Modern dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus di Kantor PT. Bali Jaya Trasindo Surabaya)”. Jurnal Mitra Manajemen (JMM Online) Vol. 3 No. 10 Oktober (2013)

Utomo, Langgeng Prayitno. 2015. “Pengaruh Postur Motivasi Atas Cara Pandang Wajib Pajak Kepada Fiskus Terhadap Kepatuhan Pembayaran Pajak Orang Pribadi”. Jurnal Ejurnal Vol X No 2




DOI: https://doi.org/10.31293/jma.v13i1.7667

Refbacks

  • There are currently no refbacks.