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

Lestary, Sizka Rismaningsih; Sueb, Memed; Yudianto, Ivan

doi:10.24198/jaab.v4i1.31998

Cited by 16 publications

(17 citation statements)

References 11 publications

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“…With the tax leisure policy during the COVID-19 pandemic observed that appreciation of guidelines and the benefits obtained from the tax rest policy impacted taxpayer compliance in reporting Article 21 Income Tax Returns. Alm et al (2020), located tax compliance via the usage of a behavioural approach that attitudes toward behaving, subjective norms and behavioral manage affect taxpayer compliance (Lestary and Yudianto, 2021;Saad and Abdullah, 2014). The taxation socialisation and understanding of taxation positively affect SMEs taxpayers' compliance.…”

Section: Literature Reviewmentioning

confidence: 99%

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

Rahayu¹

2023

J. Account. Taxation

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The study aimed to determine the role of document completeness as a moderating variable in the relationship between knowledge of tax relaxation and taxpayer compliance and the relationship between tax relaxation policy socialisation and Small and Medium Enterprises (SMEs) taxpayer compliance registered at the North Malang -East Java -Indonesia Primary Tax Service Office. The moderation test in this study used WarpPLS, with a unit of analysis of 158 SMEs with micro business groups 62.1% worked all day, 29% worked during the day and 8.9% worked at night. This research was conducted by combining experiments and survey strategies using questionnaires. Moderation test using WarpPLS to determine how much the document completeness variable strengthened the relationship between tax relaxation knowledge and policy outreach to SMEs taxpayer compliance applying for tax relaxation. The results showed that business legality, bookkeeping, financial reports and transcripts of financial report elements improved the relationship between tax relaxation knowledge and policy outreach to SMEs taxpayer compliance during the Covid-19 pandemic. To get maximum results, the R-Squared results make it possible to add variables that have not been included in this study. To get maximum research results, the next researcher should add other variables outside the variables studied.

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Section: Literature Reviewmentioning

confidence: 99%

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

Rahayu¹

2023

J. Account. Taxation

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“…Theory of Planned of Behavior (TPB) khususnya normative belief yang menjelaksan bahwa seseorang akan melakukan suatu jika perilakunya diterima bagi orang-orang yang dianggap penting pada kehidupannya dan dapat menerima hal tersebut. Dalam situasi tersebut seorang wajib pajak memiliki dukungan serta mptivasi dalam pemenuhan kewajiban pelaporan pajaknya (Nadiani dan Setiawan, 2019) Berdasarkan penelitian yang dilakukan oleh (Lestary & Yudianto, 2021) dan (Machfuzhoh, 2021) menjelaskan tentang sosialisasi pajak memiliki pengaruh positif dan signifikan pada kepatuhan wajib pajaknya. Penelitian serupa dari (Darmanto, 2018) serta (Muhamad et al, 2020) Hal tersebut didukung oleh penelitian (Fitria & Supriyono, 2019) menyatakan bahwa insentif pajak memiliki pengaruh positif pada kepatuhan WP UMKM.…”

Section: Pendahuluanunclassified

“…Maka, sosialisasi pajak berpengaruh secara positif terhadap kepatuhan wajib pajak UMKM di Kabupaten Gianyar. Hasil ini sesuai dengan penelitian (Lestary & Yudianto, 2021) dan (Machfuzhoh, 2021) serta penelitian (Darmanto, 2018) dan (Muhamad et al, 2020) serta penelitian (Andrew & Sari, 2021) yang menyebutkan sosialisasi pajak memiliki pengaruh posittif pada tingkat kepatuhan wajib pajaknya.…”

Section: Tabel 7 Hasil Uji Heterokedastisitasunclassified

Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM

Yastini

Setiawan²

2022

E-Jurnal Akuntansi

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This study aims to analyze the effect of understanding tax regulations, socialization of taxation and tax rates on compliance with MSME taxpayers. The study used the method of distributing questionnaires. The research subject is MSME taxpayer compliance in Gianyar Regency. The research was conducted at KKP Pratama Gianyar, with a sample of 99 MSME taxpayers. Analysis of research data using multiple linear analysis. Research shows understanding of tax regulations, tax socialization, and tax rates have a positive influence on compliance with MSME taxpayers in Gianyar Regency. So it can be concluded that MSME taxpayers will comply if they understand tax regulations, there is tax socialization and fair tax rates for MSMEs. Keywords: Tax; MSME; Tax Regulation.

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“…In his consideration, this Government Regulation was made to encourage the public to participate in formal economic activities, by providing convenience and more justice to taxpayers. In addition, MSME actors who have not previously registered and reported their business results can be encouraged to register and start paying taxes on their business results as a form of contribution to the state (Lestary et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

Justice And Tax Benefits of Msmes In Government Regulation No. 23 of 2018

2023

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Tax collection is a function that the state must carry out for the welfare of the people. Every tax levy must be based on law. Thus the tax must have a clear legal basis and its implementation should not be carried out without a legal basis.To achieve the target of state revenue, the government agreed to sign Government Regulation of the Republic of Indonesia No. 23 of 2018 (PP 23) concerning income tax on income from business received or obtained by Taxpayers with Certain Gross Circulation. Through this Government Regulation, entrepreneurs and SMEs who have income of less than Rp. 4.8 billion in one tax year can pay a tax of 0.5 percent of their gross turnover. The aspect of justice is one of the cons that is often highlighted considering that the PPH 23/2018 income tax is included in the final tax. This is the MSME tax which is final. Regardless of whether the final result of the taxpayer's business is profit or loss, as long as the taxpayer has a turnover, the taxpayer must pay taxes. The type of research in this research is normative juridical law research, which is research based on literature study. Found through a good arrangement, PP 23 of 2018 is a form of partisanship of the state in the field of taxation for the community. MSMEs are given leeway in calculating their taxes, which are half a percent of the gross turnover each month. In addition, PP 23 was made to encourage the public to participate in formal economic activities, by providing convenience and more justice to taxpayers. Government Regulation no.23 of 2018 is expected to be able to support Tax Collection and expand the taxation database, as well as support policies that strengthen the national economy.

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

Cited by 16 publications

References 11 publications

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

Pemahaman Peraturan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Kepatuhan Wajib Pajak UMKM

Justice And Tax Benefits of Msmes In Government Regulation No. 23 of 2018

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