KEPATUHAN PAJAK UMKM DI KABUPATEN KUDUS

Nita Andriyani Budiman

Abstract


This study aims to examine how the influence of demographic factors, taxation system, tax avoidance factors, economic conditions, and the level of trust on MSMEs tax compliance in Kudus District. The tax compliance tested is formal tax compliance and material tax compliance. Sampling technique used in this study is purposive sampling with the number of respondents as much as 79. Methods of data collection using a questionnaire survey and using multiple regression analysis in analyzing data. The results of this study indicate that partially demography factor, taxation system, tax avoidance factor, economic condition, and level of trust have no effect on formal tax compliance, while demography factor and tax system have positive effect on material tax compliance.

Keywords


MSME, Formal Tax Compliance, and Material Tax Compliance

References


Alm, James dan Jorge Martinez-Vazquez. (2001). Societal Institution and Tax Evasion in Developing and Transitional Countries. International Studies Program. Georgia State University.

Alm, James, Jorge Martinez-Vazquez dan Benno Torgler. (2005). Russian Attitudes Toward Paying Taxes-Before, During, and After the Transition. Center of Research in Economics, Management, and the Arts (CREMA). Working Paper No.2005-27.

Devos, Ken. 2008. Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia. Revenue Law Journal. Volume 18.

Feld, Lars P. dan Benno Torgler. (2007). Tax Morale After the Reunification of Germany: Results from a Quasi-Natural Experiment. Center of Research in Economics, Management, and the Arts (CREMA). Working Paper No.2007-03.

Gultom, Mhd. Fidhel Gazzelly. (2015). Pengaruh Dimensi Moralitas Pajak terhadap Kepatuhan Pajak (Studi pada UMKM Berbasis Budaya Batak di Kota Medan). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya Vol. 4 No. 1.

Halla, Martin. (2010). Tax Morale and Compliance Behavior: First Evidence on a Causal Link. Institute for the Study of Labor (IZA). Discussion Paper No. 4918.

Martinez-Vazquez, Jorge dan Benno Torgler. (2005). The Evolution of Tax Morale in Modern Spain. Center Of Research in Economics, Management, and the Arts (CREMA). Working Paper No.2005-33.

Masinambow, Andree. (2013). Analisis Faktor-Faktor yang Mempengaruhi Wajib Pajak Orang Pribadi dalam Memenuhi Kewajiban Membayar Pajak pada Kantor Pelayanan Pajak Manado. Jurnal EMBA Vol. 1 No. 4.

Peraturan Pemerintah Nomor 46 Tahun 2013 tentang Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu.

Poli, Vicky. (2015). Analisis Faktor-Faktor yang Mempengaruhi Wajib Pajak Orang Pribadi dalam Memenuhi Kewajiban Membayar Pajak pada Kantor Pelayanan Pajak Pratama Bitung. Universitas Sam Ratulangi.

Priambudi, Adam Adiansah Atsani dan Khoiru Rusydi. (2015). Pengaruh Pemahaman Perpajakan, Tarif Pajak, Sanksi Pajak, serta Pelayanan Pembayaran Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kota Surabaya. E-Jurnal Akuntansi.

Subandi, Hendi. (2012). Pengaruh Moralitas Pajak, Budaya Pajak dan Keadilan Pajak terhadap Tingkat Kepatuhan Pajak (Studi pada WP OP yang berbasis budaya Arek, Mataraman, dan Madura di Kota Malang). Tesis. Universitas Airlangga.

Torgler, B. (2003a). Tax Morale: Theory and Empirical Analysis of Tax Compliance. Dissertation. Basel University.

Torgler, B. (2003b). Tax Morale and Institusions. Center of Research in Economics, Management, and the Arts (CREMA). Working Paper No.2003-09.

Torgler, Benno dan Friedrich Schneider. (2007). The Impact of Tax Morale and Institutional Quality on the Shadow Economy. Institute for the Study of Labor (IZA). Discussion Paper No. 2541.

Torgler, Benno, Friedrich Schneider dan Christoph A. Schaltegger. (2007). With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy. Center Of Research in Economics, Management, and the Arts (CREMA). Working Paper No.2007-04.

Torgler, Benno, Ihsan C. Demir, Alison Macintyre dan Markus Schaffner. (2008). Causes and Consequences of Tax Morale: An Empirical Investigation. Economic Analysis & Policy. Volume 38: 313-339.

Tusubira, Festo Nyende dan Isaac Nabeta Nkote. (2013). Social Norms, Taxpayers’ Morale and Tax Compliance: The Case of Small Business Enterprises in Uganda. Journal of Accounting, Taxation and Performance Evaluation. Volume 2.

Undang-Undang Nomor 28 tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Wardhani, Eka Aryani. (2009). Pengaruh Moralitas dan Budaya Pajak terhadap Tingkat Kepatuhan Pajak (Survei terhadap WP OP di Jakarta). Tesis. Universitas Indonesia.

Widayati dan Nurlis. (2010). Faktor-Faktor yang Mempengaruhi Kemauan untuk Membayar Pajak Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas (Studi Kasus pada KPP Pratama Gambir Tiga). Makalah Simposium Nasional Akuntansi XIII.

Widodo, Widi. (2010). Moralitas, Budaya dan Kepatuhan Pajak. Bandung: Alfabeta.




DOI: http://dx.doi.org/10.22441/profita.2018.v11.02.005

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan

Portal ISSNPrint ISSN: 2086-7662
Online ISSN: 2622-1950

Creative Commons License
The Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Tim Editorial Office
Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp.021-5840816 Ext. 5302, Fax. 021-5871312
Jakarta
Email. (editor.profita@mercubuana.ac.id).
Website. (http://publikasi.mercubuana.ac.id/index.php/profita)