Article Sidebar

Download
PDF
Statistic
Read Counter : 647 Download : 9936

Main Article Content

Abstract

The number of small and micro business taxpayers at the Cibitung Pratama Tax Office from year to year after the increase, but the high increase in the number of taxpayers is not directly proportional to the increase in taxpayer compliance in paying and notifying the tax. The purpose of this research is to recognize the influence of understanding, the description and knowledge of taxpayers on the compliance of small and medium-sized micro business taxpayers at KPP Pratama Cibitung. The population in this research is a small intermediate micro business taxpayer registered at KPP Pratama Cibitung. The procedure for taking illustrations in this research uses accidental sampling, on the contrary, the collection of information through the questionnaire method. The illustrations used in this research are 100 respondents. In this research, hypotheses are tested using multiple linear regression analysis. The results of this research display that understanding, descriptions, and knowledge of taxpayers regarding partial taxation influence the compliance of small and medium-sized micro business taxpayers in the Cibitung Pratama Tax Office.

Keywords

Taxpayer Awareness Understanding and Knowledge on Tax Taxpayer Compliance

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Subagiyo, A., Nurbaity, S., Islah, K., Hermawan, R., & Junaidi, A. (2022). The Effect of Taxpayer Awareness, Understanding’s Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung. Ilomata International Journal of Tax and Accounting, 3(1), 68-77. https://doi.org/10.52728/ijtc.v4i1.380

References

  1. Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211, 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
  2. Barigozzi, F., Cremer, H., & Roeder, K. (2019). Till taxes do us part: Tax penalties or bonuses and the marriage decision. European Economic Review, 118, 37–50. https://doi.org/10.1016/j.euroecorev.2019.05.001
  3. Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., … Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, 102191. https://doi.org/10.1016/j.joep.2019.102191
  4. Bauer, G. R., Churchill, S. M., Mahendran, M., Walwyn, C., Lizotte, D., & Villa-Rueda, A. A. (2021). Intersectionality in quantitative research: A systematic review of its emergence and applications of theory and methods. SSM - Population Health, 14, 100798. https://doi.org/10.1016/j.ssmph.2021.100798
  5. Chaudhry, N. (2021). Tax aggressiveness and idiosyncratic volatility. The North American Journal of Economics and Finance, 58, 101488. https://doi.org/10.1016/j.najef.2021.101488
  6. Cozmei, C., & Rusu, M. (2015). The EU Tax Treatment Competition for Knowledge Based Capital – The Special Case of R&D. Procedia Economics and Finance, 32, 817–825. https://doi.org/10.1016/S2212-5671(15)01523-3
  7. Damayanti, T. W., Sutrisno, Subekti, I., & Baridwan, Z. (2015). Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia - Social and Behavioral Sciences, 211, 938–944. https://doi.org/10.1016/j.sbspro.2015.11.124
  8. Djaali. (2020). Metodologi Penelitian Kuantitatif (1st ed.). Bina Aksara Publishing. https://openlibrary.telkomuniversity.ac.id/home/catalog/id/167948/slug/metodologi-penelitian-kuantitatif.html
  9. Ernita, K., & Sudjiman, P. E. (2021). Pengaruh Penggunaan E-Tax Terhadap Kepatuhan Wajib Pajak (Studi pada Kantor Pelayanan Pajak Pratama Cibitung). Jurnal Ekonomi Dan Bisnis EKONOMIS, 14(1), 3–18. https://jurnal.unai.edu/index.php/jeko/article/view/2499
  10. Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23 (I. Ghozali (ed.); 8th ed.). Badan Penerbit Universitas Diponegoro. http://kin.perpusnas.go.id/DisplayData.aspx?pId=218217&pRegionCode=UN11MAR&pClientId=112
  11. Hajawiyah, A., Suryarini, T., Kiswanto, & Tarmudji, T. (2021). Analysis of a tax amnesty’s effectiveness in Indonesia. Journal of International Accounting, Auditing and Taxation, 44, 100415. https://doi.org/10.1016/j.intaccaudtax.2021.100415
  12. Iyer, G. S., & Kaszak, S. E. (2021). What do taxpayers prefer: Lower taxes or a better year-end position? A research note. Journal of Accounting and Public Policy, 106902. https://doi.org/10.1016/j.jaccpubpol.2021.106902
  13. Machmudah, N. (2020). Pengaruh Tarif Pajak, Pengetahuan Perpajakan, dan Sanksi Pajak Terhadap Kepatuhan Pembayaran Pajak UMKM [Universitas Ahmad Dahlan]. http://eprints.uad.ac.id/20941/
  14. Melando, N., & Waluyo, W. (2013). Pengaruh Pelayanan Fiskus, Persepsi Atas Efektivitas Sistem Perpajakan, Pengetahuan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal ULTIMA Accounting, 5(2), 17–37. https://doi.org/10.31937/akuntansi.v5i2.150
  15. Perdana, E. S., & Dwirandra, A. A. N. . (2020). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi, 30(6), 1458. https://doi.org/10.24843/EJA.2020.v30.i06.p09
  16. Pratama, E. J. (2019). Pengaruh Kesadaran, Pengetahuan Perpajakan, Sanksi, Pelayanan Fiskus, dan Perubahan Tarif terhadap Kepatuhan Wajib Pajak Orang Pribadi Pelaku UMKM (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Serpong) [Universitas Multimedia Nusantara]. https://kc.umn.ac.id/10450/
  17. Prawagis, F. D., Zahroh, Z. A., & Mayowan, Y. (2016). Pengaruh Pemahaman atas Mekanisme Pembayaran Pajak, Persepsi Tarif Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM (Studi Pada Wajib Pajak Yang Terdaftar di KPP Pratama Batu). Jurnal Mahasiswa Perpajakan, 10(1). http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/293
  18. Rahayu, D. P. (2019). Faktor-faktor yang Mempengaruhi Kepatuhan Sukarela Wajib Pajak. Jurnal Akuntansi Indonesia, 8(1), 17. https://doi.org/10.30659/jai.8.1.17-25
  19. Rahmadhani, S. R., Cheisviyanny, C., & Mulyani, E. (2020). Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018. Jurnal Eksplorasi Akuntansi, 2(1), 2537–2553. https://doi.org/10.24036/jea.v2i1.228
  20. Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
  21. Sari, N., & Wardani, R. (2016). Pengolahan dan Analisa Data Statistika (1st ed.). Deepublish Publisher. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1143935
  22. 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
  23. Shafi, M., Liu, J., & Ren, W. (2020). Impact of COVID-19 pandemic on micro, small, and medium-sized Enterprises operating in Pakistan. Research in Globalization, 2, 100018. https://doi.org/10.1016/j.resglo.2020.100018
  24. Sinuhaji, A. A. (2019). Pengaruh Pengetahuan Pajak, Pelayanan Fiskus, Sosialisasi Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Di KPP Pratama Serpong [Indonesia Banking School]. http://repository.ibs.ac.id/125/
  25. Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  26. Susanti, N., & Widajatun, V. W. (2021). MSMEs Understanding of Taxation During the COVID-19 Pandemic. Journal of Innovation and Community Engagement, 2(1), 35–46. https://doi.org/10.28932/jice.v2i1.3689
  27. Syuhada, A., & Gambetta, W. (2013). Online Marketplace for Indonesian Micro Small and Medium Enterprises Based on Social Media. The 4th International Conference on Electrical Engineering and Informatics (ICEEI 2013), 446–454. https://doi.org/https://www.sciencedirect.com/science/article/pii/S221201731300368X
  28. Tambunan, T. T. H. (2019). Micro and Small Industries and the Use of Internet: Findings from Indonesian. Jurnal Ekonomi Indonesia, 8(2), 203–224. https://doi.org/10.52813/jei.v8i2.20
  29. von Brasch, T., Cappelen, Å., Hungnes, H., & Skjerpen, T. (2021). Modeling R&D spillovers to productivity: The effects of tax credits. Economic Modelling, 101, 105545. https://doi.org/10.1016/j.econmod.2021.105545
  30. Widiastuti. (2017). Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kepuasan Sebagai Variabel Intervening Kantor Pelayanan Pajak Pratama Cibitung. Jurnal Akuntansi Bisnis Pelita Bangsa, 02(01), 1–15. https://journal.lppmpelitabangsa.id/index.php/akubis/article/view/110
  31. Yani, A., Suratman, D., & Darma, Y. (2020). Analisis Data Statistik: Sebuah Pendekatan Praktis Pengolahan Statistik Bermuatan Karakter (1st ed.). Graha Ilmu. http://grahailmu.id/product/analisis-data-statistik-sebuah-pendekatan-praktis-pengolahan-statistik-bermuatan-karakter/

Most read articles by the same author(s)