THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

Assets: Jurnal Akuntansi dan Pendidikan

View Publication Info
 
 
Field Value
 
Title THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION
 
Creator Darmayasa, I Nyoman
Utami, Ni Wayan Desy Widhi
Mandia, I Nyoman
 
Subject Accounting; Audit; Taxation
Tax Compliance; Voluntary Tax Compliance; Taxpayers Perception; MSMEs; Kepatuhan Pajak; Kepatuhan Sukarela; Persepsi Wajib Pajak; WP UMKM
 
Description ABSTRACTThis research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of fines/sanctions, tax audits, tax knowledge, tax education, trust in tax authorities, a fair tax system, social norms, and ease of tax administration. These factors internalize into a value in the self of MSMEs, which is reflected through behavioral compliance. The shaping of positive tax perception is capital to realize tax awareness. The study results contribute to the realization of MSMEs compliance, both tax authorities and MSMEs.ABSTRAKPenelitian ini bertujuan untuk memahami persepsi wajib pajak usaha mikro kecil menengah (WP UMKM) tentang kepatuhan pajak sebagai bentuk perwujudan kepatuhan sukarela. Penelitian ini menggunakan metode interpretif kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan WP UMKM dipengaruhi oleh penerapan denda/sanksi, pemeriksaan pajak, pengetahuan perpajakan, edukasi, kepercayaan terhadap otoritas pajak, sistem pajak yang adil, nilai sosial, dan kemudahan administrasi perpajakan. Faktor-faktor ini diinternalisasi menjadi sebuah nilai dalam diri WP UMKM yang kemudian tercermin melalui perilaku kepatuhannya. Pembentukan persepsi pajak yang positif merupakan modal untuk mewujudkan kesadaran pajak. Hasil penelitian berkontribusi terhadap perwujudan kepatuhan baik otoritas pajak maupun WP UMKM.
 
Publisher Universitas PGRI Madiun
 
Contributor
 
Date 2021-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/7129
10.25273/jap.v10i1.7129
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 1 (2021); 63-72
2477-4995
2302-6251
 
Language eng
 
Relation http://e-journal.unipma.ac.id/index.php/assets/article/view/7129/3293
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/7129/1049
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/7129/1050
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/7129/1348
 
Rights Copyright (c) 2021 I Nyoman Darmayasa, Ni Wayan Desy Widhi Utami, I Nyoman Mandia
http://creativecommons.org/licenses/by-sa/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library