Analisis penerapan pmk no. 86 tahun 2020 terhadap kepatuhan wajib pajak pelaku umkm dalam kondisi covid-19 = Analysis of the implementation of pmk no. 86 year 2020 to tax compliance with msme actors in covid-19 conditions

Luthfiyyah, Saila (2021) Analisis penerapan pmk no. 86 tahun 2020 terhadap kepatuhan wajib pajak pelaku umkm dalam kondisi covid-19 = Analysis of the implementation of pmk no. 86 year 2020 to tax compliance with msme actors in covid-19 conditions. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Peraturan Menteri Keuangan No. 86 Tahun 2020 adalah kebijakan yang diberikan oleh Pemerintah kepada Wajib Pajak Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam kondisi COVID-19. Penelitian ini bertujuan untuk mengetahui pengaruh Sosialisasi Perpajakan atas Penerapan PMK No. 86 Tahun 2020 dan Insentif Pajak yaitu Penerapan PMK No. 86 Tahun 2020 terhadap Kepatuhan Wajib Pajak Pelaku UMKM dalam kondisi COVID-19. Penelitian yang dilakukan merupakan penelitian deskriptif dengan pendekatan kuantitatif. Data penelitian diperoleh dari penyebaran kuisioner. Data penelitian bersifat primer, data dianalisis menggunakan Uji Kualitas Data (Uji Validitas dan Uji Reliabilitas), Uji Analisa Deskriptif, Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Dan UjiHeteroskedastisitas), Uji Koefisien Determinasi R2 , Uji Statistif F dan uji Statistik t. Dari analisa data hasil penelitian ini menunjukkan bahwa Sosialisasi Perpajakan atas Penerapan PMK No. 86 Tahun 2020 dan Insentif Pajak yaitu Penerapan PMK No. 86 Tahun 2020 berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Pelaku UMKM dalam kondisi COVID-19. Wajib Pajak Pelaku UMKM merasa Penerapan PMK No. 86 Tahun 2020 ini memberikan kemudahan kepada para Pelaku UMKM sehingga Kepatuhan perpajakannya semakin meningkat. / Minister of Finance Regulation No. 86 of 2020 is a policy given by the Government to Taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the COVID-19 condition. This study aims to determine the effect of tax socialization on the application of PMK No. 86 of 2020 and Tax Incentives, namely the Implementation of PMK No. 86 of 2020 on Taxpayer Compliance with MSME Actors in COVID- 19 conditions. This research is a descriptive study with a quantitative approach. The research data were obtained from distributing questionnaires. The research data is primary, the data is analyzed using the Data Quality Test (Validity Test and Reliability Test), Descriptive Analysis Test, Classical Assumption Test (Normality Test, Multicollinearity Test, and Heteroscedasticity Test), Determination Coefficient Test R2, Statistical F test and statistical T test. From the data analysis the results of this study indicate that the Tax Socialization on the Implementation of PMK No. 86 of 2020 and Tax Incentives, namely the Implementation of PMK No. 86 of 2020 has a positive and significant effect on Taxpayer Compliance with SMEs in the COVID-19 condition. Taxpayers of MSMEs feel that the Implementation of PMK No. 86 of 2020 provides convenience to MSME players so that tax compliance increases.

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