Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

Cahyani, Luh Putu Gita; Noviari, Naniek

doi:10.24843/eja.2019.v26.i03.p08

Cited by 45 publications

(82 citation statements)

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“…Thus it was concluded that there was a significant influence between the understanding of taxpayer compliance at a significance level of under 5%. The results of this study support research conducted by Luh Putu Gita Cahyani and Naniek Novianri [3] which states that understanding has a positive effect on UMKM taxpayer compliance. and also supports research conducted by Debby Cornelia and Icha Fajrian [11] which states that understanding has a positive effect on compliance after the adoption of Government Regulation No, 23 of 2018 on UMKM in Palembang.…”

Section: Influence Of Understanding On Taxpayer Compliancesupporting

confidence: 88%

“…Thus it was concluded that there was a significant influence between tax rates on taxpayer compliance at a significance level of under 5%. The results of this study support research conducted by Luh Putu Gita Cahyani and Naniek Novianri [3] which states that tax rates have a positive effect on UMKM taxpayer compliance. This test also supports the decision making process, which is whether the taxpayer must comply or not is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations.…”

Section: Influence Of Tax Rates On Taxpayer Compliancesupporting

confidence: 88%

“…4,800,000,000 in one year. [1] Research conducted by Luh Putu Gita Cahyani and Naniek Novairishows that tax rates, understanding of taxation and tax sanctions have a positive effect on the compliance of the basic UMKM taxpayers simultaneously and partially [3]. And the research by nurhayati (2019) awareness and perception of taspayers simultaneously has an influence on the successs of advertisement tax revenue.…”

Section: Introduction Government Regulation Number 23mentioning

confidence: 99%

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Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency)

Hayati

rianty

2019

IJoASER

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From the amendment to this regulation, the thing that becomes the spotlight of taxpayers is by changing the final PPh rate from 1% to 0.5%, this policy aims to stimulate UMKM business and besides, the government also hopes that MSMEs can easily carry out their tax obligations and provide relief tax rates aimed at individual taxpayers and corporate taxpayers in the form of cooperatives, limited partnership, firms and limited liability companies that own and receive gross receipts do not exceed Rp. 4,800,000,000 in one year. The purpose of this study was to determine the effect of Tax Rates, Socialization and Understanding on the implementation of UMKM Taxpayer Compliance Post Government Regulation No. 23 of 2018 both partially and simultaneously.This type of research is causative research, with the population being MSME taxpayers registered as taxpayers in RokanHulu district as many as 135 UMKM taxpayers for micro scale. Data collection techniques using documentation and questionnaires.Data analysis techniques using multiple linear regression analysis, coefficient of determination and partial and simultaneous tests. The results of research for the tax rate partially affect the compliance of taxpayers with a significance of under 5%. This shows that whether or not the taxpayer adheres is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations. Parsing socialization influences taxpayer compliance with significantly below 5%. This shows that the more socialization carried out by the tax authorities, the compliance of individual taxpayers will increase. Understanding has a partial effect on taxpayer compliance with significantly below 5%. This shows that increasing taxpayer knowledge provided by the government regarding Government Regulation No. 23 of 2018 to taxpayers, the understanding of taxes, especially taxes for UMKM will be even better

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Section: Influence Of Understanding On Taxpayer Compliancesupporting

confidence: 88%

Section: Influence Of Tax Rates On Taxpayer Compliancesupporting

confidence: 88%

Section: Introduction Government Regulation Number 23mentioning

confidence: 99%

See 1 more Smart Citation

Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency)

Hayati

rianty

2019

IJoASER

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“…Baik sanksi administrasi maupun sanksi pidana, keduanya justru dapat memberatkan usaha yang sedang dijalankan, sehingga harus dihindari. Menurut Cahyani & Noviari (2019) pemahaman pajak, tarif pajak, dan sanksi pajak berpengaruh terhadap kepatuhan pajak. Menurut Anwar & Syafi qurrahman (2016) sosialisasi pajak dan pengetahuan pajak berpengaruh terhadap kepatuhan wajib pajak.…”

Section: Pendahuluanunclassified

Pendampingan Penyusunan Laporan Keuangan untuk Pemilik UMKM Sesuai dengan SAK EMKM dan Perhitungan Pajak

Rahayu

Elvira

Liu

et al. 2021

ABDIMAS J. Pengabdi. Masy. Univ. Merdeka Malang

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Nowadays, the conditions of economics require housewives to be more creative in fi nding additional income to support their families. One alternative is to establish SMEs. SME owners need to make regular fi nancial reports and fulfi ll their tax obligations. To help them, this activity was held at the Gereja Paroki Kamuning Bandung, with participants from the Wanita Katolik Republik Indonesia (WKRI) Paroki Kamuning Bandung. Many of the participants have not made fi nancial reports or fulfi lled their obligations as taxpayers. They do not have suffi cient information and knowledge about it. The objective of this activity is to provide better understanding and assistance in preparing fi nancial reports and calculating the tax payable based on Government Regulation or PP No. 23 of 2018. These activities consist of fi rst, understanding the condition of the business and understanding of fi nancial statements and tax obligations. Second, we compile a guidebook that consists of steps in making fi nancial reports and calculating payable taxes, conducting training and assistance in preparing fi nancial reports and calculating taxes. The result of this activity is an increase in the participants' understanding of the preparation of fi nancial reports, how to calculate taxes owed, and the reasons why MSME owners must carry out their tax obligations.

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“…In the study of Atawodi and Ojeka (2012) stated that exorbitant tax rate cause taxpayer non-compliance. In the research of Cahyani andNaniek (2019), Tawas, et al (2016), Helhel and Ahmed (2014), and Atawodi and Ojeka (2012) examine the tax rate on taxpayer compliance. The results of previous studies stated that the tax rate has significant effect taxpayer compliance.…”

Section: Effect Of Tax Rates On Taxpayer Compliancementioning

confidence: 99%

The Influencing Factors on Taxpayer Compliance: A Conceptual Approach

Aswar

Ermawati

Saragih

2020

IMBR

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Starting from the assumption that the problem of taxpayer compliance is important issues throughout the world, both in developed countries or in developing countries because if the taxpayer does not comply, it will cause the desire to do so acts of avoidance, evasion and tax neglect. this research seeks to find out to what extent taxpayers registered with SAMSAT Bekasi City fulfill Motorized vehicle tax liability. Drawing from institutional theory, this study has six objectives: (i) to find out the application of understanding of regulations taxation of taxpayer compliance, (ii) to determine the application of sanctions tax on taxpayer compliance, (iii) to determine the application of the tax rate to taxpayer compliance, (iv) to determine the effect of the application of preferences risks to taxpayer compliance. Therefore, this research contributes to the development of science knowledge and is expected to apply the theory that has been obtained specifically regarding the influence of understanding of tax regulations, tax sanctions and the tax rate for taxpayer compliance, which is moderated by risk preferences.

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Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

Cited by 45 publications

References 0 publications

Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency)

Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency)

Pendampingan Penyusunan Laporan Keuangan untuk Pemilik UMKM Sesuai dengan SAK EMKM dan Perhitungan Pajak

The Influencing Factors on Taxpayer Compliance: A Conceptual Approach

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