Tingkat Kesadaran Kepatuhan Pajak: Studi terhadap Badan Usaha Milik Desa
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Published:
Dec 2, 2020
Keywords:
Kepatuhan Pajak, Pemahaman Pajak, Kesadaran Pajak, UMKM, BUMDes
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Abstract
Kepatuhan pajak merupakan tujuan dari pemerintah agar tercapai target pajak yang diharapkan. Dalam mencapai kepatuhan tersebut, pemerintah memberikan tarif pajak yang rendah untuk menstimulasi UMKM untuk patuh membayar hutang pajak. Pada sisi lain, pajak merupakan beban bagi UMKM dikarenakan merupakan pengeluaran kepada pemerintah yang dipotong dari pendapatan bersih sehingga wajib pajak mencari cara agar pajak yang dibayarkan rendah. Data dikumpulkan melalui penyebaran kuisioner dan wawancara. Hasil penelitian menunjukkan bahwa berdasarkan karakteristik responden baik jenis kelamin, tingkat Pendidikan, dan jenis usaha tidak menunjukkan perbedaan dalam menentukan kepatuhan wajib pajak. Disamping itu, pengetahuan mengenai regulasi perpajakan dan kesadaran dalam membayar pajak sangatlah penting dalam mencapai kepatuhan pajak dimana hasilnya menunjukkan pengaruh yang signifikan. Pada akhirnya, transparansi dan akuntabilitas penggunaan pajak merupakan informasi yang dibutuhkan dalam mencapai kepatuhan bagi BUMDes dalam meningkatkan kepatuhan membayar pajak.
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Putra, P. D., Zainal, A., Ambarita, C. F., & Pratiwi, E. (2020). Tingkat Kesadaran Kepatuhan Pajak: Studi terhadap Badan Usaha Milik Desa . Jurnal Manajemen Dan Keuangan, 9(2), 122-143. https://doi.org/10.33059/jmk.v9i2.2508
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Nuridayu Yunus, Rosiati Ramli, & Norul Syuhada Abu Hassan. (2017). TAX PENALTIES AND TAX COMPLIANCE OF SMALL MEDIUM ENTERPRISES (SMEs) IN MALAYSIA. International Journal of Business, Economics and Law, 12(1), 81–91. http://ijbel.com/wp-content/uploads/2017/07/ACC-342.pdf
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Suyanto, S., & Trisnawati, E. (2016). THE INFLUENCE OF TAX AWARENESS TOWARD TAX COMPLIANCE OF ENTREPRENEURIAL TAXPAYERS AND CELENGAN PADJEG PROGRAM AS A MODERATING VARIABLE: A Case Study At The Pratama Tax Office Of Wonosari Town. Inferensi, 10(1), 47. https://doi.org/10.18326/infsl3.v10i1.47-68
Abrie, W., & Doussy, E. (2006). Tax compliance obstacles encountered by small and medium enterprises in South Africa. Meditari Accountancy Research, 14(1), 1–13. https://doi.org/10.1108/10222529200600001
Adimasu, N. A., & Daare, W. J. (2017). Tax awareness and perception of tax payers and their voluntary tax compliance decision: Evidence from inividual tax payers in SNRR, Ethopia. International Journal of Scientific and Research Publications, 7(11), 686. www.ijsrp.org
Aladejebi, D. O. (2018). Measuring Tax Compliance among Small and Medium Enterprises in Nigeria. International Journal of Accounting and Taxation, 6(2), 29–40. https://doi.org/10.15640/ijat.v6n2a4
AlAdham, M. "Abd A., Abukhadijeh, M. A., & Qasem, M. F. (2016). Tax Evasion and Tax Awareness Evidence from Jordan. International Business Research, 9(12), 65. https://doi.org/10.5539/ibr.v9n12p65
Alstadsæter, A., & Jacob, M. (2013). The Effect of Awareness and Incentives on Tax Evasion. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2309856
Aribaba, F. O., Oladele, R., Ahmodu, A.-L. O., & Yusuff, S. A. (2019). Tax policies and entrepreneurship sustainability in Ondo State, Nigeria. Journal of Global Entrepreneurship Research, 9(1). https://doi.org/10.1186/s40497-019-0168-0
Asrinanda, & Diantimala, Y. (2018). The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance. International Journal of Academic Research in Business and Social Sciences, 8(10), 539–550. https://doi.org/10.6007/ijarbss/v8-i10/4762
Atawodi, O. W., & Ojeka, S. A. (2012). Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management, 7(12), 87–96. https://doi.org/10.5539/ijbm.v7n12p87
Daniel, T., & Faustin, G. (2019). Effect of tax incentives on the growth of small and medium-sized enterprises (SMEs) in Rwanda: A case study of SMEs in Nyarugenge district. Journal of Accounting and Taxation, 11(5), 89–98. https://doi.org/10.5897/jat2019.0339
Elmi, M. A., Tirimba, O. I., & Evans, K. (2015). Relationship between Tax Compliance Barriers and Government ’ s Revenue Generation at Gobonimo Market in Somaliland. International Journal of Business Management and Economic Research, 6(6), 380–399.
Eragbhe, E., & Modugu, K. P. (2014). Tax Compliance Costs of Small and Medium Scale Enterprises in Nigeria. International Journal of Accounting and Taxation, 2(1), 63–87. www.aripd.org/ijat
Fagariba, C. J. (2016). Perceptions of Causes of SMEs and Traders Tax Evasion : A Case of Accra Metropolis , Ghana. Journal of Business & Economic Management, 4(2), 017–039. https://doi.org/10.5923/j.economics.20160602.04
Febriani, Y., & Kusmuriyanto. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak. Accounting Analysis Journal, 4(4). https://doi.org/10.15294/aaj.v4i4.9112
Hamid, N. A., Noor, R. M., Zain, M. M., & Bardai, B. (2010). Determinants of successful utilization of tax incentives in SMEs manufacturing sectors. CSSR 2010 - 2010 International Conference on Science and Social Research, October 2018, 1249–1254. https://doi.org/10.1109/CSSR.2010.5773728
Hastuti. (2014). Tax Awareness And Tax Education: A Perception Of Potential Taxpayers. International Journal of Business, Economics and Law, 5(1), 9.
Hohenwarter, A. D., & Ll, M. (n.d.). The Compensation of Losses within Groups of Companies by Daniela Hohenwarter Summary of the main conclusions.
Kim, J. H., & Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375–390.
Naicker, Y., & Rajaram, R. (2018). Factors that influence tax compliance of SMEs in South Africa. Acta Universitatis Danubius Administratio, 10(2), 94–111. http://journals.univ-danubius.ro/index.php/administratio/article/download/5616/4898
Newman, W., Mwandambira, N., Charity, M., & Ongayi, W. (2018). Literature review on the impact of tax knowledge on tax compliance among small medium enterprises in a developing country. Journal of Legal, Ethical and Regulatory Issues, 22(4), 1–15.
Nkwe, N. (2012). Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana. Business and Management Horizons, 1(1), 113. https://doi.org/10.5296/bmh.v1i1.3486
Nuridayu Yunus, Rosiati Ramli, & Norul Syuhada Abu Hassan. (2017). TAX PENALTIES AND TAX COMPLIANCE OF SMALL MEDIUM ENTERPRISES (SMEs) IN MALAYSIA. International Journal of Business, Economics and Law, 12(1), 81–91. http://ijbel.com/wp-content/uploads/2017/07/ACC-342.pdf
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Suyanto, S., & Trisnawati, E. (2016). THE INFLUENCE OF TAX AWARENESS TOWARD TAX COMPLIANCE OF ENTREPRENEURIAL TAXPAYERS AND CELENGAN PADJEG PROGRAM AS A MODERATING VARIABLE: A Case Study At The Pratama Tax Office Of Wonosari Town. Inferensi, 10(1), 47. https://doi.org/10.18326/infsl3.v10i1.47-68