The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang

Noviyanti,; Azam, S. M. Ferdous

doi:10.36262/widyakala.v8i1.414

Cited by 6 publications

(11 citation statements)

References 12 publications

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“…Pemahaman perpajakan merupakan seluruh informasi yang dimiliki oleh WP dan merupakan suatu komponen penting bagi WP dalam bertindak, menyimpulkan, dan menyusun strategi dalam memenuhi kewajiban perpajakannya (Noviyanti and Azam, 2021). Tingkat pemahaman perpajakan yang dimiliki oleh WP akan membantu WP untuk mengidentifikasi apa saja hak dan kewajiban yang dimiliki dalam memenuhi kewajiban perpajakan, manfaat dari pajak yang dibayarkan, serta mempermudah WP dalam menghitung, membayar, dan melaporkan kewajiban perpajakannya (Rahmat, Mus and Lannai, 2021).…”

Section: Pemahaman Perpajakanunclassified

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Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward

Widodo

Yuliastina

Hudaya

2022

jrap

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ABSTRACT The Covid-19 affects the economy significantly where Micro, Small and Medium Enterprises (MSMEs) struggling to fulfill their tax obligation. The tax incentive is provided by the government to relieve and raise MSMEs' tax fulfillment and compliance. This study aims to analyze MSME tax compliance during the Covid-19 period using the Theory of Planned Behavior (TPB) perspective. This research is explanatory research by combining two types of approaches (quantitative and qualitative) which is an alternative research approach, namely mixed-method research. Technically, this research applies a sequential explanatory strategy, which is preceded by a quantitative method with a portion of 70% and followed by a qualitative method with a portion of 30%. In this study, a pilot test was conducted to determine the validity and reliability of the questionnaire used. Based on the results of the pilot test, strict procedures were carried out by removing components of the questionnaire that were not valid. The results of this study indicate that tax rates, tax understanding, and tax justice affect MSMEs' tax compliance. This tax compliance is improved when taxpayers understand the benefits of fulfilling tax obligations, understand tax fulfillment as positive behavior, and have enough capacity, possibility, and devotion to tax fulfillment. While tax sanction does not affect tax compliance since taxpayer has a limited understanding of it. ABSTRAK Pandemi Covid-19 berdampak cukup signifikan bagi perekonomian, terlebih para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pemerintah memberikan insentif perpajakan untuk meringankan beban pajak UMKM dengan harapan tingkat kepatuhan wajib pajak UMKM dapat meningkat. Penelitian ini bertujuan untuk menganalisis kepatuhan pajak UMKM di masa COVID-19 dengan menggunakan perspektif Theory of Planned Behavior (TPB). Penelitian ini merupakan explanatory research dengan mengkombinasikan dua tipe pendekatan (kuantitatif dan kualitatif) yang merupakan pendekatan penelitian alternatif, yaitu mixed-method research. Secara teknis penelitian ini menerapkan tipe strategi eksplanatoris sekuensial (sequential explanatory strategy) yang didahului dengan metode kuantitatif dengan porsi 70% dan dilanjutkan dengan metode kualitatif dengan porsi 30%. Dalam penelitian ini, dilakukan pilot-test untuk mengetahui validitas dan reliabilitas kuesioner yang digunakan. Berdasarkan hasil pilot-test, dilakukan strict procedures dengan mengeluarkan komponen kuesioner yang kurang valid. Hasil dari penelitian ini menunjukkan bahwa tarif pajak, pemahaman perpajakan, dan keadilan pajak mempengaruhi kepatuhan wajib pajak UMKM. Adanya manfaat dari pemenuhan kewajiban perpajakan, anggapan masyarakat bahwa melaksanakan kewajiban perpajakan merupakan suatu perilaku yang positif, dan kemampuan wajib pajak serta peluang keberhasilannya dalam melakukan kewajiban perpajakan dapat mendorong wajib pajak untuk memenuhi kewajiban perpajakannya. Sanksi perpajakan tidak memiliki pengaruh terhadap kepatuhan wajib pajak UMKM karena wajib pajak tidak memahami sanksi perpajakan secara detail.

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Section: Pemahaman Perpajakanunclassified

“…Semakin tinggi tingkat pemahaman perpajakan maka semakin tinggi pula kepatuhan WP dalam melaksanakan kewajibannya (Noviyanti & Azam, 2021;Rahmat et al, 2021;Amalia, 2020;Cahyani & Noviari, 2019;Lazuardini et al, 2018). H2: Pemahaman perpajakan mempengaruhi kepatuhan wajib pajak UMKM.…”

Section: Pemahaman Perpajakanunclassified

Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward

Widodo

Yuliastina

Hudaya

2022

jrap

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“…Kepatuhan wajib pajak dapat dipengaruhi oleh berbagai faktor baik dari internal maupun eksternal. Noviyanti & Azam (2021) mengemukakan bahwa kepatuhan wajib pajak dapat dipengaruhi oleh beberapa faktor internal seperti kesadaran wajib pajak. Kesadaran merupakan kondisi dimana wajib pajak secara sukarela memenuhi kewajibannya dan memberikan kontribusi dalam melaksanakan kewajibannya (Karnedi & Hidayatulloh, 2019).…”

Section: Pendahuluanunclassified

“…Beberapa penelitian terdahulu menemukan bukti empiris mengenai kesadaran wajib pajak. Perdana & Dwirandra (2020) dan Noviyanti & Azam (2021) mengungkapkan bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, namun penelitian Karnedi & Hidayatulloh (2019) memiliki hasil berbeda yang mengemukakan bahwa kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib. Oleh karena itu semakin tinggi kesadaran wajib pajak maka akan mempengaruhi tingkat kepatuhan wajib pajak dalam melaksanakan kewajiban pajaknya sesuai dengan peraturan perpajakan yang berlaku.…”

Section: Pendahuluanunclassified

Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi

Hartinah

Kusumawati²,

Rasyid³

2022

Owner

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Revenue in the tax sector in 2021 exceeds the target set at the beginning, but is inversely proportional to the receipt of the Annual Tax Return. This study aims to determine the role of tax socialization in moderating the relationship between taxpayer awareness, taxpayer morale, service quality, and system modernization on individual taxpayer compliance. This type of research is quantitative by using a sample of 100 individual taxpayers and using incidental sampling techniques. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study indicate that taxpayer awareness and modernization of the system have a positive effect on individual taxpayer compliance, but are not influenced by taxpayer morale and service quality. Socialization as a moderating variable can strengthen the effect of taxpayer awareness and modernization of the system on taxpayer compliance, but weakens the moral influence of taxpayers on individual taxpayer compliance at the North Makassar Tax Service Office, while for service quality it proves that socialization does not moderate the effect of service quality. on the compliance of individual taxpayers at the North Makassar Primary Tax Service Office

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“…The government must support community independence as part of the empowerment role, which can be accomplished, for example, by implementing a people's economy through the empowerment of Micro, Small, and Medium Enterprises (MSMEs) (3).…”

Section: Introductionmentioning

confidence: 99%

The Role of Governments in Developing MSMEs in Line with Social Changes Due to the Covid-19 Pandemic

Bakhtiar¹,

Ramlan²,

Saleh³

et al. 2022

KSS

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MSMEs are one of many industries that have been impacted by the Covid-19 pandemic that has swept the globe, particularly in Indonesia. Since the Covid-19 virus was declared a pandemic two years ago, MSMEs have seen a significant drop in turnover. In addition to MSMEs’ adaptation and creativity, the development of MSMEs undoubtedly necessitates government help to assist enterprises in surviving and competing in the contemporary era. The goal of this study was to look at the government’s role in establishing MSMEs in light of the COVID-19 pandemic’s socio-economic changes. Descriptive qualitative approaches were used, as well as data gathering techniques such as observation, interviewing, and documentation. According to the findings, the government has aided the development of MSMEs by, for example, providing assistance through people’s business loans, simplifying business permits, lowering the percentage of income taxes, and providing business assistance; however, during the pandemic, rules such as social distancing, activity restrictions, and operating hour restrictions have resulted in a decrease in MSME income. Providing support/intensive aid to MSMEs is still critical, and using technology as a digital marketing medium is a way to stay afloat in the face of societal changes that limit outside operations. Keywords: MSME, developing, social changes, Covid-19 pandemic

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The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang

Cited by 6 publications

References 12 publications

Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward

Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward

Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi

The Role of Governments in Developing MSMEs in Line with Social Changes Due to the Covid-19 Pandemic

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