Metrics

  • visibility 347 views
  • get_app 191 downloads
description Research paper public Trisakti School of Management

FAKTOR-FAKTOR YANG MEMPENGARUHIKEPATUHAN WAJIB PAJAK UMKM DI JAKARTA BARAT

Serliati Serliati, Meiriska Febrianti
Published 31 August 2020

Abstract

The purpose of this research is to obtain empirical evidence about the influence of understanding of tax regulations, perceptions of tax rates, tax justice, tax awareness, tax sanctions, tax socialization on tax compliance for Small and Medium Micro businesses in West Jakarta. In this study, understanding of tax regulations, perceptions of tax rates, tax justice, tax awareness, tax sanctions, tax socialization are independent variables and tax compliance for Small and Medium Micro businesses in West Jakarta is the dependent variable. This study uses a sample of 112 respondents who are taxpayers of Small and Medium Micro businesses in West Jakarta conducted in the period March and April 2020. This research uses a quantitative approach with data collection techniques using questionnaires that are given directly or through intermediaries to Small and Medium Micro Enterprises Taxpayers in West Jakarta. This research uses convenience sampling technique. The analysis technique in this study uses multiple linear regression analysis. The results showed that understanding of tax regulations and tax justice affected the Small and Medium Micro Enterprises Taxpayers in West Jakarta, this can be seen from the tendency of respondents to choose to agree, which means that taxpayers in the West Jakarta area understand the importance of having an NPWP, know the sanctions, know how to calculate taxes, the limit of non-taxable income and the tax rate imposed. Small and Medium Micro Enterprises Taxpayers in West Jakarta feel that the income tax system in Indonesia and the imposition of income tax and the imposition of a Small and Medium Micro Enterprises rate of 0.5% are appropriate and fair, while the perception of tax rates, tax awareness, tax sanctions, tax socialization did not affect the Small and Medium Micro Enterprises Taxpayers in West Jakarta.

Full text

 

Metrics

  • visibility 347 views
  • get_app 191 downloads