Determination of Taxpayer Compliance In Micro Small and Medium Enterprise (MSME) Center Batik
DOI:
https://doi.org/10.35134/ekobistek.v11i2.313Keywords:
Tax awareness, tax knowledge, information technology, tax compliance.Abstract
Tax is the core element in supporting state revenue. Therefore, taxpayer compliance in taxation greatly determines the State Revenue and Expenditure Budget implementation. Many factors affect tax compliance. This research will discuss the factors of awareness and knowledge of taxation on taxpayer compliance. In addition to this research, we likewise want to know whether information technology can mediate the relationship between tax awareness and tax knowledge of taxpayer compliance. This research is a case study for all taxpayers who do batik business in the Kampung Batik Giriloyo area, Imogiri District, Yogyakarta. The total sample in this research was 91 taxpayers. The data used in this study is primary data by distributing questionnaires and direct interviews with respondents. This research used data analysis with Partial Least Square (PLS). The results showed that tax awareness and information technology affected taxpayer compliance. Tax awareness and tax knowledge do not affect information technology. Tax knowledge does not affect tax compliance. Furthermore, information technology can not mediate the relationship between tax awareness and tax knowledge with tax compliance. The implications of this research for the government are to make policies that are more supportive of MSME actors, not burdensome in paying and reporting taxes, especially in areas that are difficult to signal, and more massive socialization of tax technology so that people are aware.
References
Azjen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Proceesses, 178 - 210. https://doi.org/10.1016/0749-5978(91)90020-T
Dinas Koperasi dan UMKM Kabupaten Bantul. (2020). Dinas Koperasi dan Perindustrian Kabupaten Bantul. Retrieved January 2021, from bantulkab.go.id: https://diskukmp.bantulkab.go.id/data
Candraswari, N., Pahala, I., & Susanti, S. (2021). Faktor-faktor yang Mempengaruhi Pelaksanaan Self Assessment System WPOP Jakarta pada Masa Pandemi Covid-19. Jurakun Vol 7 (2), 28-43 https://doi.org/10.35906/ja001.v7i2.791
Ardiansyah, R. (2019). Kepatuhan Wajib Pajak Memoderasi Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah. Jurnal Ekonomika, 10(2). https://doi.org/10.35334/jek.v10i2.767
Irawan, D., & Ariesanti, A. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Pajak Wajib Pajak Badan Pada Perusahaan Industri Manufaktur Di Daerah Istimewa Yogyakarta. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 4(1), 20. https://doi.org/10.12928/j.reksa.v4i1.38.
Kosasih. (2021). Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Prribadi ang Terdaftar di KPP Pratama Bekasi Selatan. YUME: Journal of Management Vol 4 (1), 217 - 228. https://doi.org/10.35906/ja001.v7i2.791
Kusumasari, K. D. (2021). Pengaruh Pemahaman Teknologi Informasi, Pendidikan, Umur Usaha dan Motivasi Terhadap Implementasi SAK EMKM pada UMKM di Kabupaten Tabanan. Bali: Universitas Pendidikan Ganesha.
Nopiana, P. R., & Natalia, E. Y. (2018). Analisis Sosialisasi Pajak dan Pemanfaatan Teknologi Informasi terhadap Kepatuhan Pelaporan SPT Wajib Pajak di Kepulauan Riau. Jurnal Benevita Vol 3 (2), 277 - 290. http://doi.org/10.22216/jbe.v3i2.3498
Rahman, I. S. (2013). Pengaruh Keadilan Sistem Perpajakan Diskriminasi dan Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah.
Salmah, S. (2018). Pengaruh Pengetahuan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (PBB). Inventory : Jurnal Akuntansi Vol 2 (1), 157 - 187. DOI: http://doi.org/10.25273/.v1i2.2443
Sudrajat, A., & Ompusunggu, A. P. (2015). Pemanfaatan Teknologi Informasi Sosialisasi Pajak, Pengetahuan Perpajakan dan Kepatuhan Pajak. Jurnal Riset Akuntansi dan Perpajakan, 2 (2), 193-202. https://doi.org/10.35838/jrap.2015.002.02.17
Wahyuni, L. R., & Purnamawati, I. A. (2020). Analisis Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kabupaten Buleleng. Jurnal Ilmiah Akuntansi dan Humanika Vol 10 (3), 381-392. https://doi.org/10.23887/jiah.v10i3.26150
Wirawan, I. M., Arygunartha, G. Y., & Nida, D. R. (2021). Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak. Jurnal Akuntansi Vol 31 (5), 1169 - 1188. https://doi.org/10.24843/EJA.2021.v31.i05.p08
Wulandari, I., Sinaga, Y. V., & Utomo, R. B. (2020). Analisis Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku UMKM di Kecamatan Playen Kabupaten Gunung Kidul. JAE (Jurnal Akuntansi dan Ekonomi), 5 (3), 120 - 128. https://doi.org/10.29407/jae.v5i3.14392
Wardani, D. K. (2020). Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta). Akmenika: Jurnal Akuntansi Dan Manajemen, 15(2). https://doi.org/10.31316/akmenika.v15i2.9
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Jurnal Ekobistek
This work is licensed under a Creative Commons Attribution 4.0 International License.
