Tarif Pajak UMKM 0,5% : Reward Or Punishment?

Indriana, Mutia; Norsain, Norsain; Faisol, Moh.

doi:10.21107/infestasi.v16i1.6986

Cited by 4 publications

(4 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…So that taxpayers did not need to remember the many types of E-Bupot that would be used. In addition, intimate socialization (Dewi et al, 2021;Indriana et al, 2020) and education (Diamendia & Setyowati, 2021) were also mandatory for taxpayers to improve their understanding and skills with tax services.…”

Section: Discussionmentioning

confidence: 99%

Enhancing Tax Compliance Through Digital Transformation: Evidence From Corporate Taxpayers' Usage of E-Bupot

Faisol,

Norsain

2024

JRAK

View full text Add to dashboard Cite

Digital transformation facilitates and accelerates taxpayers in withholding/collecting taxes and registering, reporting, and paying taxes. This research aims at understanding the use of E-Bupot in the tax withholding/collection process to improve tax compliance for corporate tax players in the Sumenep Regency. The authors used the phenomenology method by conducting interviews with two informants and then interpreting and explaining the actions or experiences of taxpayers. This research concluded that using information technology with E-Bupot was more practical in tax withholding. E-Bupot also sped up the tax collection process and minimized costs, including file storage because it did not use paper. The implication was that information technology could be an alternative to increase taxpayer compliance because technology had become a part of the lives of Indonesian people.

show abstract

Section: Discussionmentioning

confidence: 99%

Enhancing Tax Compliance Through Digital Transformation: Evidence From Corporate Taxpayers' Usage of E-Bupot

Faisol,

Norsain

2024

JRAK

View full text Add to dashboard Cite

show abstract

“…At the beginning of the issuance of Government Regulation No 23, several Tax Service Office in Bandung had conducted outreach activities for eight days starting from July 16 to July 25, 2018. In implementing the Government Regulation No 23, many MSMEs still do not know the information, so the Tax Directorate General needs to conduct intense socialisation (Indriana & Moh, 2020). Taxpayers are aware of the latest rates, but taxpayers are also uncertain of this regulation's time (Rahmawati & Irianto, 2019).…”

Section: Governmentmentioning

confidence: 99%

The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs)

Lestary¹,

Sueb²,

Yudianto³

2021

JAAB

View full text Add to dashboard Cite

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.

show abstract

“…Hasil ini mendukung Theory of Planned Behavior bahwa tarif pajak berkaitan dengan subjective norm. Penelitian ini sejalan dengan penelitian dari Noviana et al, (2019), Nadhor et al, (2020), Indriana et al, (2020) yang menyatakan bahwa tarif pajak berpengaruh positif terhadap kepatuhan wajib pajak. "…”

Section: Hasil Dan Pembahasanunclassified

Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak

Pradnyani

Noviari

2021

E-Jurnal Akuntansi

View full text Add to dashboard Cite

MSME taxpayer compliance is still low, especially the compliance of taxpayers registered at the Tabanan Pratama Tax Service Office 2015-2020. This is reflected in the number of taxpayers who submit annual tax returns that are not proportional to the number of registered taxpayers. The purpose of this study was to examine the effect of tax rates, sunset clause, gross circulation, and the benefits of Taxpayer Identification Numbers (TIN) on MSME taxpayer compliance. The number of samples used was 100 using accidental sampling. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results showed that the tax rate, sunset clause, gross circulation, and TIN benefits had a positive effect on MSME taxpayer compliance. Keywords: Tax Rates; Sunset Clause; Gross Circulation; TIN Benefits; Taxpayer Compliance.

show abstract

Tarif Pajak UMKM 0,5% : Reward Or Punishment?

Cited by 4 publications

References 1 publication

Enhancing Tax Compliance Through Digital Transformation: Evidence From Corporate Taxpayers' Usage of E-Bupot

Enhancing Tax Compliance Through Digital Transformation: Evidence From Corporate Taxpayers' Usage of E-Bupot

The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs)

Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak

Contact Info

Product

Resources

About