Determinants of Taxpayer Compliance in MSMEs registered at KPP Pratama Karawang Utara

Veni Luciani; Yanti Yanti; Awaliawati Rachpriliani

doi:10.30741/assets.v8i1.1099

Authors

Veni Luciani Universitas Buana Perjuangan Karawang
Yanti Buana Struggle University Karawang
Awaliawati Rachpriliani Buana Struggle University Karawang

DOI:

https://doi.org/10.30741/assets.v8i1.1099

Keywords:

Level of Trust, Mental Accounting, MSME Taxpayer Compliance, Tax Understanding

Abstract

The study aims to evaluate and test the impact of tax understanding, mental accounting and the level of trust tax confidence on compliance with MSMEs tax obligations registered in the KPP Pratama Karawang Utara. This research uses quantitative methods using primary data. The population in this study is the entire MSMEs tax liability registered in KPP Pratama Karawang Utara. Sample on this research as many as 100 MSMEs tax obligations registered in KPP Pratama Karawang Utara. The sampling technique uses purposive sampling with criteria based on gender, age, having a NPWP, type of business, length of business and turnover. This research model uses PLS. The findings of this study show that tax understanding has a positive influence on MSMEs tax compliance. Calculation of tax liability MSMEs tax likewise with a level of trust that influences on compliance with MSMEs tax obligations with a significant value of 0.05. The results of the research show that the rate of tax payments will be imposed on the cars with the turnover criteria ranging between 250-50 million, 100-300 million and above 300 million.

Downloads

Download data is not yet available.

References

Ad Qisthon, N. R. M. S. H. (2021). PENGARUH PENGETAHUAN PAJAK, MENTAL ACCOUNTING DAN KEADILAN DISTRIBUTIF TERHADAP KEPATUHAN PAJAK UMKM. Substansi: Sumber Artikel Akuntansi, Auditing, Dan Keuangan Vokasi, 5.

Anugrah, M. S. S., & Fitriandi, P. (2022). Analisis Kepatuhan Pajak Berdasarkan Theory of Planned Behavior. Jurnal PKN STAN, 1–12.

Ardimansyah, A., Yulindisti, E., & Ginting, R. (2023). Mental Accounting dengan Memaknai Kondisi Keuangan Mahasiswa Pasca Pandemi Covid-19. Jurnal Pendidikan Akuntansi (JPAK), 11(1), 29–38. https://doi.org/10.26740/jpak.v11n1.p29-38

Ariwangsa, I. G. N. O., & Kariyani, N. W. S. (2022). Tingkat pendapatan dan tingkat kepercayaan terhadap kepatuhan wajib pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(5), 2209–2215. https://doi.org/10.32670/fairvalue.v5i5.2408

Budiman, N. A. (2018). Kepatuhan Pajak Umkm Di Kabupaten Kudus. Jurnal Profita, 11(2), 218. https://doi.org/10.22441/profita.2018.v11.02.005

Deo, Pamujiku Putra; Pakpahan, Yunus; Tampubolon, L. D. (2022). Pengaruh Tarif Pajak UMKM, Pemahaman Peraturan Perpajakan, dan Tingkat Kepercayaan terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Pendidikan Dan Konseling, 4(4), 3651–3662. https://core.ac.uk/download/pdf/322599509.pdf

Fauzi, A. R., & Maula, K. A. (2020). Pengaruh Pemahaman, Kesadaran, Tarif Pajak dan Pelayanan Perpajakan Usaha Mikro, Kecil dan Menengah di Kabupaten Karawang. Akuisisi: Jurnal Akuntansi, 16(2), 88–103. https://doi.org/10.24127/akuisisi.v16i2.505

Fitriandi, Ip., & Ahmar, N. (2022). Mental Accounting Dan Kepatuhan Pajak : Mental Accounting and Tax Compliance : Jurnal SIKAP (Sistem Informasi …, 6(2), 172–181. http://jurnal.usbypkp.ac.id/index.php/sikap/article/view/1145

Hartanto, H., & Pramuka, B. A. (2022). Model Kepatuhan Pajak Sukarela : Insentif Pajak , Kepuasan Wajib Pajak dan Kepercayaan Kepada Otoritas. In Students Conference On Accounting and Business (SCoAB), 1(01), 422–439.

Hikmah, A. H. P. S. D. W. T. (2021). THE NEXUS BETWEEN ATTITUDE, SOCIAL NORMS, INTENTION TO COMPLY, FINANCIAL PERFORMANCE, MENTAL ACCOUNTING AND TAX COMPLIANCE BEHAVIOR. Asian Economic and Financial Review, 11, 938–949.

Indrawan Rizki, B. B. (2018). Pemahaman Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak UKM Understanding of Taxes and Knowledge of Taxes on Compliance with SME Taxpayers. JURNAL RISET AKUNTANSI & KEUANGAN, 6, 419–428.

Kumala, R., & Junaidi, A. (2021). Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada UMKM. Jurnal Ekonomi, Manajemen, Bisnis Dan Sosial, 1(2), 48–55.

Maharriffyan, M., & Oktaviani, R. M. (2021). Kajian Perilaku Pajak Umkm Dari Perspektif Theory of Planned Behavior. Jurnal Akuntansi Bisnis, 14(2), 126–135. https://doi.org/10.30813/jab.v14i2.2550

Mahpudin, E., Agnia, A., & Vitaningrum, M. R. (2021). Pendampingan UMKM di Kabupaten Karawang dalam Memaksimalkan Pemanfaatan Insentif Pajak Selama Masa Pandemi. Aksiologiya: Jurnal Pengabdian Kepada Masyarakat, 5(4), 580. https://doi.org/10.30651/aks.v5i4.10681

Milleniasofianti, & Djoko wahyudi. (2022). faktor-faktor yang mempengaruhi kepatuhan wajib pajak UMKM (Studi Kasus UMKM di Kabupaten Demak. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 180–192. https://doi.org/10.51903/kompak.v15i1.634

Mutanga Marcus, N. N. M. N. E. and M. P. (2021). The influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among SMEs in Zimbabwe. Journal of Accounting and Taxation, 13(2), 89–98.

Nik Amah, Candra Febrilyantri, & Novi Dwi Lestari. (2023). Insentif Pajak Dan Tingkat Kepercayaan: Pengaruhnya Terhadap Kepatuhan Wajib Pajak. Jurnal Ekonomi, 28(1), 1–19. https://doi.org/10.24912/je.v28i1.1266

Novandalina, A., Ernawati, F. Y., & Adriyanto, A. T. (2022). Risk Attitudes, Mental Accounting and Overconfidence in Investment Placement Decision During and Post Covid-19. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1), 498. https://doi.org/10.29040/ijebar.v6i1.4453

Panjaitan, I., Hutasoit, H., & Wau, R. (2019). Kepatuhan Pajak Pada Dimensi Moralitas Umkm. Jurnal Aplikasi Manajemen, Ekonomi Dan Bisnis, 3(2), 170–177.

Perdana, E. S., & Dwirandra, A. A. N. . (2020). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi, 30(6), 1458. https://doi.org/10.24843/eja.2020.v30.i06.p09

Pratiwi, F. F., & Susanti, S. (2020). Pengaruh Pemahaman Wajib Pajak, Sanksi Denda Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Rungkut Surabaya. Jurnal Pendidikan Akuntansi (JPAK), 8(1), 17–26. https://doi.org/10.26740/jpak.v8n1.p17-26

Puspita, M. E., & Wardani, B. K. (2022). Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon. Journal of Accounting and Strategic Finance, 5(1), 151–177. https://doi.org/10.33005/jasf.v5i1.228

Rahman Septya Fathonah Dewi, G. W. (2022). ANALISA NIAT KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) BERDASARKAN PERSEPEKTIF THEORY OF PLANNED BEHAVIOR. Ema (Jurnal Tera Ilmu Akuntansi), 23(2), 62–75.

Rahmawati, A. A., Mahanani, S., & Triyani, A. (2023). Pengaruh Sosialisai Pajak, Sanksi Pajak Dan Kesadaran Membayar Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kabupaten Kudus. Economics, Business and Management Science Journal, 3(1), 32–42. https://doi.org/10.34007/ebmsj.v3i1.341

Sari, S. K., & Poerwati, R. T. (2023). the Influence of Taxation Understanding, Tax Rates, and Tax Sanctions on Taxpayer Compliance (Study on Umkm Actors in Ngaliyan District, Semarang). Journal of Economic, Business and Accounting, 6, 1673–1681.

Sarwedy, M. W., & Sarsiti. (2021). Pengaruh Pemahaman Perpajakan, Sanksi Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Pada Wajib Pajak Usaha Mikro, Kecil, dan Menengah di Surakarta). Surakarta Accounting Review (SAREV), 3(2), 101–110.

Soda Jeheskiel, J. J. S. N. S. B. (2021). PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK DAN PERSEPSI KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MANADO. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1), 1115–1126.

Stevanny Fransisca Elysabeth, P. A. M. (2021). ananta,+12_Stevanny&Prayudi_115-123 (2).

Ulfa, F., & Mildawati, T. (2019). Faktor - Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak UMKM. Jurnal Ilmu Dan Riset Akuntansi, 8(4), 1–23.

Yanti, Y., Ismail, T., Hanifah, A., & Muschlish, M. (2022). Bibliometric Analysis of the Concept of Using Enterprise Resource Planning in the Micro, Small and Medium Enterprises (MSME) Sector. TEM Journal, 11(3), 1229–1234. https://doi.org/10.18421/TEM11-31

Yuniar, I. C. D., & Handayani, N. (2018). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Melaksanakan PP Tahun 2018. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2(1), 146. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2453 miah Akuntansi Dan Keuangan, 5(5), 2209–2215. https://doi.org/10.32670/fairvalue.v5i5.2408