Pengaruh pemahaman kegiatan pembukuan sederhana, program business development service, dan pemberian insentif perpajakan terhadap kepatuhan (tax compliance) wajib pajak usaha mikro, kecil dan menengah

Digdaya, Pamungkas Kaloka (2022) Pengaruh pemahaman kegiatan pembukuan sederhana, program business development service, dan pemberian insentif perpajakan terhadap kepatuhan (tax compliance) wajib pajak usaha mikro, kecil dan menengah. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Kegiatan usaha mikro, kecil dan menengah (UMKM) merupakan salah satu motor penggerak perekonomian di Indonesia, di tahun 2021 misalnya UMKM mampu berpartisipasi dalam menyumbang PDB Indonesia sebesar 61,97%. Jumlah Wajib Pajak dengan klasifikasi lapangan usaha UMKM pun terus meningkat dari tahun ke tahun, namun menurut informasi yang dipublikasikan oleh Direktorat Jenderal Pajak, potensi tersebut tidak diimbangi dengan tingkat kepatuhan di bidang perpajakan. Dalam rangka mencari tahu hal-hal apa saja yang dapat meningkatkan kepatuhan Wajib Pajak UMKM, data dan informasi dikumpulkan dengan cara menyebarkan kuesioner kepada 1.250 Wajib Pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama di Provinsi DKI Jakarta. 407 Jawaban kuesioner yang dikembalikan kemudian dianalisa menggunakan uji asumsi klasik, analisis regresi berganda dan uji hipotesis menggunakan aplikasi pengolahan data Statistical Product and Service Solutions (SPSS) Versi 25. Dari hasil penelitian dapat dibuktikan bahwa pemahaman atas kegiatan pembukuan sederhana, kegiatan sosialisasi berupa Business Development Service (BDS) dan pemberian insentif memengaruhi tingkat kepatuhan Wajib Pajak UMKM./Micro, Small, and Medium Enterprises are one of the biggest economics agents in Indonesia. For example, in 2021 Micro, Small, and Medium Enterprises are participated up to 61,79% from Indonesia’s GDP. Amount of MSME taxpayers are increases from year to year, however as like the information from Directorate General of Taxes of Indonesia implies the tax compliance number are not as big as its potential data. In order to find out what things can improve MSME Taxpayer Compliance, information and data gathered with questionnaire. Samples are 1.250 MSME Taxpayer whose registered in all of Jakarta’s Tax Office. And then 407 answered questionnaire analyzed using the classical assumption test, multiple regression analysis and hypothesis testing using the Statistical Product and Service Solutions (SPSS) data processing application Version 25. From the results of the study, it can be proven that the understanding of simple book keeping activities, socialization activities in the form of Business Development Service (BDS) and the provision of incentives affect the level of compliance of MSME taxpayers.

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