Pengaruh Kepercayaan Kepada Pemerintah, Kebijakan Insentif Dan Manfaat Pajak Terhadap Kepatuhan Wajib Pajak

Sari, Endah Purnama; Gunawan, Yuliana; Elvina, Elvina

doi:10.31955/mea.v6i3.2269

Cited by 6 publications

(4 citation statements)

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“…MSME players should have full trust in the policies issued by the Government, especially those regarding the provision of tax incentives. So it has the potential to increase business turnover (Sari et al, 2022).…”

Section: Discussionmentioning

confidence: 99%

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

Sofianti,

Indupurnahayu,

Aminda

et al. 2024

AJMA

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This study aims to analyze the factors that affect the performance of tax office and micro small medium enterprises (MSME) tax revenue. The research method used is quantitative. The data is collected by distributing questionnaires to 100 micro small medium enterprises (MSME). Data was processed by using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study on the determinants of tax revenue consisting of policies, socialization, the number of tax returns, turnover, and WP compliance in the implementation of tax obligations have a significant effect on micro small medium enterprises (MSME) tax revenue in Bogor Regency. The study also found that socialization of policies and regulations for MSME needs to be improved in order to optimize tax office performance and tax revenue. In addition, the number of registered taxpayers is not balanced with the total number of MSME, moreover the taxpayer of MSME is dominated by the micro scale. Implications for tax office performance that cause socialization and to micro small medium enterprises (MSME) are not optimal. By understanding tax policies and regulations for MSMEs it is hoped that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.

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Section: Discussionmentioning

confidence: 99%

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

Sofianti,

Indupurnahayu,

Aminda

et al. 2024

AJMA

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“…Pemerintah telah memberikan insentif pajak melalui beberapa peraturan yang telah dibuat seperti penurunan tarif dan juga batas peredaran bruto bagi wajib pajak orang pribadi UMKM. Menurut Latief et al (2020)…”

Section: Pendahuluan Latar Belakangunclassified

Analisis Pemahaman Dan Harapan Wajib Pajak Orang Pribadi Umkm

Ponggalo,

Ramananda,

Damayanti

2024

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Penelitian ini bertujuan untuk menunjukan pemahaman dan harapan wajib pajak orang pribadi Usaha Mikro Kecil dan Menengah (UMKM) terhadap penerapan Undang-Undang No. 7 Tahun 2021 tentang Penghasilan Tidak Kena Pajak (PTKP). Penelitian ini adalah studi kasus yang berjenis kualitatif deskriptif dan dilakukan dengan metode kuesioner. Sampel penelitian adalah pemilik UMKM di Kabupaten Bekasi yang memiliki NPWP aktif serta telah beroperasi dalam jangka waktu tiga tahun kebelakang agar informan mengetahui tentang perubahan aturan perpajakan UMKM. Peneliti menggunakan data berupa usia, jenis kelamin, pendidikan terakhir, dan tahun berjalan usaha untuk dianalisis. Hasil penelitian menunjukan bahwa pemahaman dan harapan wajib pajak orang pribadi UMKM terhadap penerapan Undang-Undang No. 7 Tahun 2021 tentang PTKP cenderung cukup baik. Faktor usia, pendidikan terakhir, dan tahun berjalan usaha memiliki pengaruh terhadap tingkatan pemahaman wajib pajak UMKM.

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“…A solid organizational culture encourages taxpayer compliance (Fathoni, 2006;Sutarto, 2004;Mulyadi, 2010;Syamsuri, 2013;Syam, 2017;Musaddad & Fawaidi, 2023). This is supported by the influence of trust in government, tax incentive policies, and tax benefits on taxpayer compliance (Sari et al, 2022). However, these studies do not explicitly discuss the relationship between good organizational behavior and taxpayer compliance.…”

Section: Introductionmentioning

confidence: 99%

Service Quality and Organizational Culture on Taxpayer Compliance

Jumawan,

Supardi,

Yulianah

et al. 2024

ATESTASI

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This research analyzes the influence of service quality and organizational culture on taxpayer compliance. The research approach used is quantitative research using survey methods. The data collection technique used in this research was a Likert scale questionnaire. The research sample comprised 100 taxpayer respondents at the Sumedang Regency Primary Tax Service Office. The research results show that service quality and organizational culture partially and simultaneously influence taxpayer compliance. This research contributes to understanding the factors influencing taxpayer compliance, especially regarding service quality and organizational culture. The results of this research can be used as a basis for increasing taxpayer compliance through improving service quality and developing a conducive organizational culture.

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Pengaruh Kepercayaan Kepada Pemerintah, Kebijakan Insentif Dan Manfaat Pajak Terhadap Kepatuhan Wajib Pajak

Cited by 6 publications

References 0 publications

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

Analisis Pemahaman Dan Harapan Wajib Pajak Orang Pribadi Umkm

Service Quality and Organizational Culture on Taxpayer Compliance

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