Pengaruh Pengetahuan Peraturan Perpajakan Dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kecamatan Lembang
DOI:
https://doi.org/10.55606/optimal.v3i4.2283Keywords:
Taxpayer Compliance, Knowledge Of Tax Regulation, Strictness Of Tax Sanction, UMKMAbstract
The aim of this research is to examine the relationship between UMKM taxpayer compliance in Lembang Regency and two factors, namely understanding tax regulations and the severity of tax sanctions. This research uses a qualitative approach by distributing questionnaires. The target demographic is UMKM taxpayers in Lembang Regency, and the research sample consists of 50 companies. Descriptive statistics, multiple linear regression analysis, classical assumption analysis, hypothesis testing, and coefficient of determination are just some of the tools used in this data analysis. The findings of this research highlight the importance of thorough knowledge of tax regulations and strict tax sanctions in ensuring UMKM taxpayer compliance in Lembang Regency.
References
Aqiila, A., & Furqon, I. K. (2021). Pengaruh Sistem E-Filling, Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kesadaran dan Kepatuhan Wajib Pajak. Jurnal Ekonomi, 18(1), 1–7. https://journal.feb.unmul.ac.id/index.php/KINERJA/article/view/8735/1160
Arfah, A., & Aditama, M. R. (2020). Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Center of Economic Student Journal, 3(3), 301–310. http://journal.student.uny.ac.id/ojs/index.php/profita/article/view/5996
Catriana, E. (2021, September). Menkop: Kontribusi Pajak UMKM Masih Rendah. Kompas.Com, Money.
Citra Dewi, R., Pratiwi, H., Rahmamuthi, A., Agus Petra, B., & Ramadhanu, A. (2019). Pengaruh Sistem E-Billing Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak. Jurnal Teknologi Dan Sistem Informasi Bisnis, 1(2), 13–17. https://doi.org/10.47233/jteksis.v1i2.45
Hantono, H., & Sianturi, R. F. S. (2021). Pengaruh Pengetahuan Pajak, Sanksi Pajak terhadap Kepatuhan Pajak pada UMKM yang ada di Kota Medan. Jurnal Audit Dan Perpajakan (JAP), 1(1), 27–40. https://doi.org/10.47709/jap.v1i1.1176
Hapsari, A. R., & Ramayanti, R. (2022). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Ikra-Ith Ekonomika, 5(1), 16–24.
Kartikasari, N. L. G. S., & Yadnyana, I. K. (2020). Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM. E-Jurnal Akuntansi, 31(4), 925–936. https://doi.org/10.24843/eja.2021.v31.i04.p10
Palupi, M. E., & Arifin, J. (2023). Kepatuhan Wajib Pajak UMKM Di Indonesia: Faktor Internal Dan Eksternal. Proceeding of National Conference on Accounting & Finance, 5, 336–346. https://doi.org/10.20885/ncaf.vol5.art39
Pramintasari, D. A., & Rusdiyanto. (2022). Konsep Kepatuhan Pelaporan Wajib Pajak Dengan Media E-SPT. 207.
Setiawan, D. agus. (2021). Kata Kemenkop,Pemahaman UMKM soal pajak masih rendah. DDTCNews, Nasional.
Sinta, F. (2022). Pengaruh Pemahaman Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kecamataan Pulau Punjung. Prosiding National Seminar on Accounting, Finance …, 2(4), 132–143. http://conference.um.ac.id/index.php/nsafe/article/view/2661
Sulfan, Muamarah, H. S., & Safitra, D. A. (2021). Belajar Aspek Perpajakan UMKM.
Suprihati. (2021). Taxpayer Awarness, Tax Sanctions, Reporting In Taxpayer. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 5(2), 75–81. https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Takismen, T., Larasati, S., Rahayu, S., & Fikri, R. H. (2020). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Manajemen Retail Indonesia, 1(2), 80–88. https://doi.org/10.33050/jmari.v1i2.1126
Triputra, C. (2020). Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan dan Insentif Pajak Dimasa Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Palembang (Implementasi Pmk No.86 Tahun 2020). 48–57.