Analysis of factors affecting the micro small medium enterprises taxpayer compliance in Medan Tuntungan sub-district

Anggreny, Nia (2020) Analysis of factors affecting the micro small medium enterprises taxpayer compliance in Medan Tuntungan sub-district. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The number of MSMEs (Micro Small Medium Enterprises) business in Indonesia is growing year by year and the economy in Indonesia is also developing according to the activities of MSMEs business. However, in the tax sector, the reality says the opposite. Many of MSMEs business are not compliant in carrying out their tax obligations. Therefore, this research is conducted to find out whether the related factors used in this study which is tax awareness, tax knowledge, and tax sanction will impact the compliance of MSMEs taxpayers in Medan Tuntungan sub-district. This research using quantitative descriptive and the primary data is taken from the distribution of questionnaires directly to the MSME taxpayer in Medan Tuntungan sub-district that listed in the tax office and have a taxpayer identification number (TIN). Then, the data will be processed using SPSS 25 for windows to get the result of data quality and the impact of independent variables towards the dependent variable. The secondary data is taken from KPP Medan Polonia which is the number of MSMEs taxpayer and the MSMEs tax revenue. This research shows that partially, there are two variables that have a significant impact towards MSMEs taxpayer compliance in Medan Tuntungan sub-district which is tax knowledge and tax sanction. Then, there is one variable that has no significant impact towards MSMEs taxpayer compliance in Medan Tuntungan sub-district which is tax awareness. For the simultaneously, tax awareness, tax knowledge, and tax sanction simultaneously have a significant impact towards MSMEs taxpayer compliance in Medan Tuntungan sub-district. / Jumlah bisnis UMKM (Usaha Mikro Kecil Menengah) di Indonesia meningkat dari tahun ke tahun dan ekonomi di Indonesia juga berkembang sesuai dengan kegiatan bisnis UMKM. Namun, di sektor pajak, kenyataannya mengatakan sebaliknya. Banyak bisnis UMKM tidak patuh dalam menjalankan kewajiban perpajakannya. Oleh karena itu, penelitian ini dilakukan untuk mengetahui apakah faktor-faktor terkait yang digunakan dalam penelitian ini yaitu kesadaran pajak, pengetahuan pajak, dan sanksi pajak akan berdampak pada kepatuhan wajib pajak UMKM di Kecamatan Medan Tuntungan. Penelitian ini menggunakan deskriptif kuantitatif dan data primer diambil dari distribusi kuesioner langsung ke wajib pajak UMKM di Kecamatan Medan Tuntungan yang terdaftar di kantor pajak dan memiliki nomor wajib pajak (NPWP). Kemudian, data akan diproses menggunakan SPSS 25 for windows untuk mendapatkan hasil kualitas data dan dampak variabel independen terhadap variabel dependen. Data sekunder diambil dari KPP Medan Polonia yang merupakan jumlah wajib pajak UMKM dan penerimaan pajak dari UMKM. Penelitian ini menunjukkan bahwa secara parsial, ada dua variabel yang berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM di Kecamatan Medan Tuntungan yaitu pengetahuan pajak dan sanksi pajak. Kemudian, ada satu variabel yang tidak memiliki dampak signifikan terhadap kepatuhan wajib pajak UMKM di Kecamatan Medan Tuntungan yaitu kesadaran pajak. Secara simultan, kesadaran pajak, pengetahuan perpajakan, dan sanksi pajak secara simultan memiliki dampak signifikan terhadap kepatuhan wajib pajak UMKM di Kecamatan Medan Tuntungan.

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