Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Umkm dengan Tax Amnesty sebagai Pemoderasi

Yunita Eriyanti Pakpahan, Eni Duwita Sigalingging

Abstract


The role of SMEs as an economic driver of 60% for the country of Indonesia today. Therefore the government has provided tax breaks to help SMEs continue to grow. But there are still many SMEs that have not complied to fulfill their obligations. The tax relief in the form of a reduction in tax rates and the tax amnesty program is expected to be able to encourage taxpayer compliance aim of the research was to find out, analyze, and prove empirically service quality, understanding of taxation regulation, taxation socialization, and sanction on small and medium-sized enterprises (SMEs) taxpayer compliance and tax amnesty as moderating in KPP Medan Polonia using Structural Equation Modeling (SEM) with Partial Least Square (PLS) analysis. The population of this research is small and medium-sized enterprises taxpayer and participated in the tax amnesty program at KPP Polonia Medan (tax office) totaling 5.718. The sampling technique chosen was accidental sampling with solving formula obtained 98 samples. Results of path coefficient analysis showed that service quality, understanding of taxation regulation and taxation socialization influences SMEs taxpayers’ compliance and sanction doesn’t influence  on SMEs taxpayers’ compliance. Tax amnesty as a moderating variable has an influence on  understanding of taxation regulation and taxation socialization with taxpayer compliance but can’t moderate the effect of service quality and sanction with SMEs taxpayers’ compliance

Keywords


taxpayer compliance, tax amnesty

Full Text:

PDF

References


Adil, Mohd, Odai Falah, Mohammad Al, and Alaa Musallam Albkour. 2013. “SERVQUAL and SERVPERF: A Review of Measures in ServicesMarketing Research.” 13(6).

Ghozali, Imam. (2012). Structural Equation Modelling: Model alternative dengan Partial Least Square. Semarang: Badan Penerbit Universitas Diponegoro.

Keputusan Menteri Keuangan Republik Indonesia Nomor 235/Kmk.03/2003

Tentang Perubahan Atas Keputusan Menteri Keuangan Nomor 544/Kmk.04/2000 Tentang Kriteria Wajib Pajak Yang Dapat Diberikan Pengembalian Pendahuluan Kelebihan Pembayaran Pajak.

Kusumawati, Annisa Fitriana. 2019. “ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK UMKM SEBELUM DAN SESUDAH PENERAPAN PP NO. 23 TAHUN 2018 DALAM RANGKA PENINGKATAN PENERIMAAN PPh FINAL (Studi Empiris Pada Kantor Wilayah Direktorat Jenderal Pajak Jawa.” Universitas Muhammadiyah Surakarta (23).

Nasution, Syamsul Bahri Arifin dan Aulia Arief. 2017. “Pengaruh Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak.” Accaunting Analysiss Journal 3(2):177–86.

Pamuji, Adi Ratno, Mochammad Djudi Mukzam, and Nengah Sudjana. 2014. “Faktor-Faktor Yang Mempengaruhi Kepatuhan Pemilik Usaha Mikro, Kecil, Dan Menengah (UMKM) Dalam Memenuhi Kewajiban Perpajakan (Studi Pada Wajib Pajak Pemilik UMKM Di KPP Pratama Malang Selatan).” Jurnal Mahasiswa Perpajakan 3(1):1–9.

Pangkey, Milka Magrita, Jullie J. Sondakh, and Victorina Z. Tirayoh. 2017. “Analisis Kepatuhan Wajib Pajak Orang Pribadi Sebelum Dan Sesudah Pelaksanaan Tax Amnesty Di Kpp Pratama Manado.” Going Concern : Jurnal Riset Akuntansi 12(2):513–22.

Pratama, Rexy Anugerah and Erly Mulyani. 2019. “Pengaruh Kualitas Pelayanan Petugas Pajak , Sanksi Perpajakan Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM.” Jurnal Eksplorasi Akuntansi 1(3):1–14.

Rahayu, Nurulita. 2016. “Pengaruh Tax Amnesty Dan Sanksi Pajak Terhadap.” 4(1):211–26.




DOI: http://dx.doi.org/10.24014/ekl.v3i2.10512

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan



Diindeksasi Oleh :

         

Alamat Redaksi :

Prodi Pendidikan Ekonomi, Fakultas Tarbiyah dan Keguruan, Universitas Islam Negeri Sultan Syarif Kasim Riau.

Jl. H.R. Soebrantas Km. 15 No. 155 Kelurahan Simpang Baru Kecamatan Tampan Pekanbaru 28293 Riau, Indonesia.

Email: eklektik.pe@uin-suska.ac.id

Link Journal : http://ejournal.uin-suska.ac.id/index.php/EKLEKTIK

View My Stats