The Influence of Income Level, Self-Assessment System, and Tax Literacy on MSME Taxpayer Compliance

  • Monika Verliana Sunarti Universitas Cokroaminoto Yogyakarta, Yogyakarta, Indonesia
  • Retno Kurnianingsih Universitas Cokroaminoto Yogyakarta, Yogyakarta, Indonesia
DOI: https://doi.org/10.31538/iijse.v8i2.6155

Abstract

This study aims to analyze the influence of income level, the self-assessment system, and tax literacy on the tax compliance of MSME (Micro, Small, and Medium Enterprises) taxpayers. This research adopts a quantitative approach with data collected through questionnaires. The data used in this study is primary data. The population of this research consists of MSME taxpayers registered as partners or beneficiaries of the Department of Cooperatives and Small and Medium Enterprises in the Special Region of Yogyakarta. The sample consists of 57 respondents, selected using non-probability sampling with a purposive sampling technique. Data analysis was conducted using multiple linear regression analysis. The tests were carried out using the SPSS application. The results of the study reveal that income level has a significant influence on the tax compliance of MSME taxpayers. However, the self-assessment system and tax literacy do not show any significant influence on MSME taxpayer compliance.

Downloads

Download data is not yet available.

References

Am, S., & Sarjan, A. (2020). Pengaruh Self Assesment System Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kpp Pratama Watampone). Jurnal Al-Tsarwah, 3(1), 74–91. https://www.kemenkeu.go.id/apbn2018,

Anugrah, M. S. S., & Fitriandi, P. (2022). Analisis Kepatuhan Pajak Berdasarkan Theory of Planned Behavior. Info Artha, 6(1), 1–12. https://doi.org/10.31092/jia.v6i1.1388

Dewi Fathonah, G. W. (2022). Analisa Niat Kepatuhan Wajib Pajak Usaha Mikro Kecil Dan Menengah (Umkm) Berdasarkan Persepektif Theory Of Planned Behavior. TERA ILMU AKUNTNASI, 23(2), 62–75.

Fatkhurrozi, T., & Rahmawati, L. . (2023). Efficiency of Islamic Income Allocation and Distribution among MSMEs in Pentol Bakar Pacet, Mojokerto. Majapahit Journal of Islamic Finance and Management, 3(1), 90–110. https://doi.org/10.31538/mjifm.v3i1.36

Harlim, M. A., & Oktavini, E. (2024). Pengaruh Tingkat Pendapatan, Sanksi Pajak Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Wilayah Jakarta Barat. Jurnal Riset Bisnis, 7(2), 230–243.

Hasanah, A. N., & Susandi, A. (2023). Implementasi Dan Kendala Self Assessment System Dalam Pemungutan Pajak Indonesia. In Jurnal Syariah dan Hukum (Vol. 05, Issue 02).

Nurlatipah, W. S., Rahman, F. ., & Toha, M. . (2023). Analysis of Financial Ratios on The Performance of Muamalat Indonesia Bank. Majapahit Journal of Islamic Finance and Management, 2(1), 54–77. https://doi.org/10.31538/mjifm.v2i1.13

Restiyanti, R., & Kristanto, A. B. (2020). Pajak Penghasilan pada UMKM Sektor Perdagangan. Telaah Bisnis, 16(2), 85–100. https://doi.org/10.35917/tb.v16i2.2

Rinaldi, M., & Ramadhani, M. A. (2024). Peningkatan Literasi Perpajakan dalam Kalangan UMKM: Langkah Menuju Kemandirian Finansial. Eastasouth Journal of Effective Community Services, 2(03), 158–169. https://doi.org/10.58812/ejecs.v2i03

Rosidah, F. (2019). Laporan Pengabdian Masarakat (Issue 14).

Saharani1, S. A., & Sari2, R. P. (2023). The Effect of Tax Literacy on MSME Taxpayer Compliance Moderated Tax Incentives Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dimoderasi Insentif Pajak. In Management Studies and Entrepreneurship Journal (Vol. 4, Issue 5). http://journal.yrpipku.com/index.php/msej

Stefania, M., Gora, D., & Goran, D. (2024). Analisis Tingkat Kepatuhan Wajib Pajak dalam Pembayaran Pajak UMKM di Kabupaten Sikka. 3(2), 358–373. https://doi.org/10.30640/inisiatif.v3i2.2380

Tri Wahyuni Sukiyaningsih. (2020). Studi Penerapan E-System Dan Pelaksanaan Self Assesment System Terhadap Kepatuhan Studi Penerapan E-System Dan Pelaksanaan Self Assesment System Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Manajemen, 17(01), 61–72.

Yuliatic, N. N., & Fauzi, A. K. (2020). Literasi Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Kepatuhan Wajib Pajak Umkm. Akutansi Bisnis & Manajemen (ABM), 27(2). https://doi.org/10.35606/jabm.v27i2.668

Published
2025-03-20
How to Cite
Sunarti, M., & Kurnianingsih, R. (2025). The Influence of Income Level, Self-Assessment System, and Tax Literacy on MSME Taxpayer Compliance. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(2), 3681-3694. https://doi.org/10.31538/iijse.v8i2.6155
Issue
Vol 8 No 2 (2025): Sharia Economics
Section
Articles

Copyright (c) 2025 Monika Verliana Sunarti, Retno Kurnianingsih

Creative Commons License

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.