Pengaruh sosialisasi perpajakan, persepsi kemudahan, dan persepsi keadilan terhadap kepatuhan wajib pajak UMKM pasca penerapan UU Harmonisasi Peraturan Perpajakan

Johan, Vonny Natalia Ajie (2022) Pengaruh sosialisasi perpajakan, persepsi kemudahan, dan persepsi keadilan terhadap kepatuhan wajib pajak UMKM pasca penerapan UU Harmonisasi Peraturan Perpajakan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Dampak yang dirasakan UMKM akibat pandemi COVID-19 adalah penurunan permintaan, secara tidak langsung UMKM harus mengurangi biaya perusahaan, salah satunya beban pajak. Pada tahun 2021 pemerintah mengeluarkan UU Harmonisasi Peraturan Perpajakan (UU HPP) mengenai perubahan PPh untuk wajib pajak orang pribadi yang memiliki peredaran bruto tertentu. Dalam UU HPP (Perubahan PPh UMKM) ini terdapat fasilitas batasan penghasilan bruto tidak kena pajak untuk UMKM hingga Rp 500 juta setahun Populasi dalam penelitian ini adalah pelaku UMKM yang merupakan wajib pajak orang pribadi memiliki omzet < 4,5M/tahun di kota Surabaya. Sampel dalam penelitian ini berjumlah 108 dengan metode purposive sampling. Data diperoleh melalui kuesioner yang disebarkan. Hasil penelitian ini adalah Sosialisasi Perpajakan, Persepsi Kemudahan, dan Persepsi Keadilan berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM pasca penerapan UU Harmonisasi Peraturan Perpajakan, terbukti dari hasil uji t yang menunjukkan nilai signifikansi variabel sosialisasi perpajakan sebesar 0,000, variabel persepsi kemudahan sebesar 0,026, dan variabel persepsi keadilan sebesar 0,017. / The impact felt by MSMEs due to the COVID-19 pandemic is a decrease in demand, indirectly MSMEs must reduce company costs, one of which is taxes. In 2021 the government issued the Law on the Harmonization of Tax Regulations (UU HPP) regarding changes to income tax for individual taxpayers who have a certain gross turnover. In the HPP Law (Amendment to MSME Income Tax) there is a non-taxable gross income facility for MSMEs of up to IDR 500 million a year. The population in this study is MSME actors whose individual taxpayers have a turnover of < 4.5 million/year in the city of Surabaya. The sample in this study found 108 with purposive sampling method. Data were obtained through distributed questionnaires. The results of this study are Tax Socialization, Perception of Convenience, and Perception of Justice have a significant effect on MSME taxpayer compliance after the implementation of the Harmonization of Tax Regulations Law, as evidenced by the results of the t test which shows the significance value of the tax socialization variable is 0.000, the variable perception of convenience is 0.026, and the variable is 0.026. perception of justice is 0.017.

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