Factors Affecting MSMEs Taxpayer Compliance
Abstract
Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to determine the effect of tax rates, taxpayer awareness, and tax sanctions on MSME taxpayer compliance. There are three independent variables tested, namely tax rates, taxpayer awareness, and tax sanctions. While the dependent variable is MSME taxpayer compliance. The sampling method used is a purposive sample with a sample size of 40 MSME taxpayers. This study uses the Partial Least Square analysis technique assisted by the SmartPLS 3.2.9 application. This research method is quantitative, namely looking for primary data with the object of research being MSME taxpayers registered in Sawahan District, Surabaya City. The results of this study indicate that taxpayer awareness and tax sanctions affect MSME taxpayer compliance. While tax rates do not affect MSME taxpayer compliance.
Downloads
References
Adeline, I., & Ria, K. (2022). Analisis faktor-faktor yang mempengaruhi kepatuhan pajak UMKM di kota Batam. Akuntabel: Jurnal Akuntansi Dan Keuangan, 19(2), 242–253. https://doi.org/10.29264/jakt.v19i2.11087
Agni, M. N., & Masripah. (2023). Pengaruh Kesadaran Wajib Pajak Sosialisasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Ilmiah Raflesia Akuntansi, 9(1), 12–13. https://doi.org/https://doi.org/10.53494/jira.v9i1.196
Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/10.1002/hbe2.195
Damayanti, Y., & Karim, A. (2022). Relationship on Timeliness of SPT Reporting and Reported Income in Accordance with Applicable Provisions on Taxpayer Compliance. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 5(1), 322-330. https://doi.org/10.31538/iijse.v5i1.1780
Hardisman. (2021). Analisis Partial Least Square Structural Equation Modelling (PLS-SEM) (1st ed.). Bintang Pustaka Madani,.
Hasbudin, Dharmawaati, T., & Ruslin. (2022). Reducing MSME Tax Rates and Socialization Against Taxpayer Compliance. East Asian Journal of Multidisciplinary Research (EAJMR), 1(6), 987–1002. https://doi.org/https://doi.org/10.55927/eajmr.v1i6.704
Henriette, G., & Erasashanti, A. P. (2023). Analisis Pengaruh Insentif Pajak, Tingkat Pendapatan, dan Digitalisasi Terhadap Kepatuhan Wajib Pajak UMKM di Era Pandemi COVID-19. Jurnal Maneksi, 12(3), 573–580. https://doi.org/https://doi.org/10.31959/jm.v12i3
Iftakukhoiri, I., & Daniel Bagana, B. (2024). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 16(2), 471–488. https://doi.org/10.51903/kompak.v16i2.1307
Kellyn, & Tipa, H. (2024). Pengaruh Kesadaran Wajib Pajak, Pemahaman Pajak, Tarif Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(5), 4319–4335. https://doi.org/10.47467/alkharaj.v6i5.1657
KemenkopUKM. (n.d.). Daftar Jumlah UMKM Kota Surabaya. Retrieved June 25, 2024, from https://umkm.depkop.go.id/
Listyowati, Samrotun, Y. C., & Suhendro. (2018). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak. In Jurnal Riset Akuntansi dan Bisnis Airlangga (Vol. 3, Issue 1). Online. https://doi.org/10.20473/jraba.v3i1.46057
Madjodjo, F., & Baharuddin, I. (2022). Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM. Gorontalo Accounting Journal, 5(1), 50. https://doi.org/10.32662/gaj.v5i1.1979
Maili, N. A. (2022). Pengaruh Pemahaman Perpajakan, Sanksi Pajak, Tarif Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Pendidikan Tambusai, 6(3), 13553–13562. https://doi.org/https://doi.org/10.31004/jptam.v6i3.4472
Oliviandy, N. A., Astuti, T. P., & Siddiq, F. R. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19. Wahana Riset Akuntansi, 9(2), 91. https://doi.org/10.24036/wra.v9i2.112026
Prahara, R. S. ., Kurnawan, M. V. A. B. ., Muhammad, F. F. ., & Syahrial, M. V. A. . (2023). Green Industry as a Tourism-Based MSME Development Strategy in Supporting a Sustainable Future (Case Study in Cowindo Sendang District, Tulungagung District, East Java). Majapahit Journal of Islamic Finance and Management, 3(1), 111–126. https://doi.org/10.31538/mjifm.v3i1.33
Putri, E. W., & Trisnaningsih, S. (2023). Pengaruh Tarif Pajak, Tingkat Penghasilan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM. https://doi.org/https://doi.org/10.31539/costing.v7i1.6559
Rasmon, Sitinajak, M., Rahayu, E. U., Zubir, & Tinaria, L. (2023). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pemilik UMKM Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan. Jurnal Akuntansi, Manajemen, Bisnis, Dan Teknologi, 3(2), 240–248. https://doi.org/https://doi.org/10.56870/ambitek.v3i2.102
Septirani, N. K. C., & Yogantara, K. krishna. (2020). Pengaruh Kesadaran Wajib Pajak, Tarif Pajak Umkm Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Kantor Pelayanan Pajak Pratama Badung Utara. Journal Research Of Accounting, 1(2), 109–120. https://doi.org/https://doi.org/10.51713/jarac.v1i2.12
Sofianti, M., & Wahyudi, D. (2022). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM (Studi Kasus UMKM di Kabupaten Demak). Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 180–192. https://doi.org/https://doi.org/10.51903/kompak.v15i1.634
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Alfabeta.
Wijaya, A. (2022). Pengaruh Kesadaran Wajib Pajak, Pemahaman Peraturan Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wajib Pajak Pribadi di Wilayah KPP Pratama Cikupa Tangerang). ECo-Fin, 4(2), 42–50. https://doi.org/https://doi.org/10.32877/ef.v4i2.500
Yanti, L. D., & Wijaya, V. S. (2023). Pengaruh Pengetahuan Perpajakan, Tarif Pajak, Mekanisme Pembayaran Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM. ECo-Buss, 6(1), 206–216. https://doi.org/https://doi.org/10.32877/eb.v6i1.611
Copyright (c) 2025 Vallery Seannanda, Erna Sulistyowati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
