The impact of taxation system and tax knowledge toward tax compliance of micro, small and medium enterprises

Sally, Sally (2021) The impact of taxation system and tax knowledge toward tax compliance of micro, small and medium enterprises. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are the largest source of state income. What's more, taxes have the greatest impact on economic growth, especially on the state budget and the welfare of citizens. Increased taxpayer compliance means that there are more citizens as taxpayers who are aware to pay their tax obligations, thus increasing state income. The Covid-19 pandemic has affected the economic stability and productivity of the community as workers and as business actors and has had a very large negative impact on almost all micro, small and medium enterprises, so that a regulatory or policy effort is needed that can minimize it. the risk of bankruptcy for taxpayers of micro, small and medium enterprises so that they can survive and increase. This study aims to analyze the extent of the influence of the Covid-19 pandemic on MSMEs in Indonesia. The research method used is descriptive qualitative method, using secondary data sources from research results, references and online news that are directly related to this research. Since the outbreak of the Corona virus or what is known as the Covid-19 pandemic, there has been a very significant decrease in the turnover of micro, small and medium enterprise taxpayer. The results of this study are more than 75% of micro, small and medium business taxpayers agree that the tax system procedure makes it easier for micro, small and medium business taxpayers to deposit their taxes during the Covid-19 pandemic. and the Directorate General of Taxes has provided good socialization for easy access to tax payments with the Covid-19 Pandemic and a fair and impartial tax system will increase taxpayer compliance despite the Covid-19 pandemic./Pajak adalah sumber pendapatan negara terbesar. Terlebih lagi, pajak memiliki dampak terbesar terhadap pertumbuhan ekonomi terutama terhadap APBN dan kesejahteraan warga negara. Peningkatan kepatuhan wajib pajak berarti ada lebih banyak warga negara sebagai wajib pajak yang sadar untuk membayar kewajiban pajak mereka, sehingga akan meningkatkan pendapatan negara. Pandemi Covid-19 telah mempengaruhi stabilitas ekonomi dan produktivitas masyarakat sebagai pekerja maupun sebagai pelaku usaha serta berdampak negatif yang sangat besar pada hampir semua usaha mikro, kecil dan menengah, sehingga diperlukan suatu upaya regulasi atau kebijakan yang dapat meminimalkan. risiko kebangkrutan bagi wajib pajak usaha mikro, kecil, dan menengah sehingga dapat bertahan dan meningkat. Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh pandemic Covid-19 terhadap UMKM yang ada di Indonesia. Metode penelitian yang digunakan adalah metode deskriptif kualitatif, dengan menggunakan sumber data sekunder dari hasil penelitian, referensi dan berita online yang terkait langsung dengan penelitian ini. Sejak merebaknya virus Corona atau yang dikenal dengan pandemi Covid-19 terjadilah penurunan omzet pelaku UMKM yang sangat signifikan. Hasil penelitian ini adalah lebih dari 75% wajib pajak usaha mikro, kecil dan menengah setuju bahwa prosedur sistem perpajakan memudahkan wajib pajak usaha mikro, kecil dan menengah untuk menyetorkan pajaknya selama pandemi Covid-19. dan Direktorat Jenderal Pajak telah memberikan sosialisasi yang baik untuk kemudahan akses penyetoran pajak dengan Pandemi Covid-19 dan sistem perpajakan yang adil dan tidak memihak akan meningkatkan kepatuhan wajib pajak meskipun telah terjadi pandemic Covid-19.

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