INCREASING TAX KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN BOGOR CITY
Abstract
Indonesia is a developing country where the government continues to make various innovations. Innovations were made to increase sources of state revenue. The biggest source of state revenue is from the tax sector which contributes greatly to economic growth in Indonesia. One of the drivers of economic growth in Indonesia is Micro, Small and Medium Enterprises (MSMEs) and plays an important role in the community's economy. As stated by the Head of the Cooperative and UMKM Office of Bogor City Anas S Resmana, the growth of UMKM is very rapid from 12 thousand to 23 thousand in 2018. The number of MSMEs should be proportional to the number of taxes received from the MSME sector. However, in reality what was reported from the Kotabogor.go.id page, KPP Pratama Bogor, in general, the formal compliance of the incoming SPT was still at 57 percent. Based on data from the number of taxpayers in the city of Bogor, namely 17,600 only 3,700 reported the tax return. Therefore, taxpayer compliance can be seen from the knowledge possessed by taxpayers with completed tax sanctions aimed at providing a deterrent effect for taxpayers who violate taxation provisions. The purpose of this study was to determine the relationship: 1) the relationship of tax knowledge with the compliance of MSME taxpayers in the city of Bogor, 2) the relationship of tax sanctions with the compliance of MSME taxpayers in the city of Bogor, 3) the relationship between tax knowledge and tax sanctions both with the compliance of MSME taxpayers in the city of Bogor. The population in this study was 317 business owners. Data collection techniques in this study using a questionnaire. The sample used in this study were 32 MSMEs. The study sample was obtained 10% of the population, the sample was selected using stratified random sampling. The analytical method used in this study is correlational analysis. Data were tested using statistical produck and service solution (SPSS) using the validity test, reliability test, and the Spearman rank correlation test. The results showed that based on the results of the validity test on the tax knowledge variable, there were four invalid statements, and the validity test was repeated by removing four invalid statement instruments, and getting valid results from ten statement instruments, validity testing on the tax sanction variable and taxpayer compliance of all instruments declared valid. Spearman rank correlation test 1) there is a relationship between tax knowledge and tax compliance of MSME taxpayers in the city of Bogor, 2) there is no relationship between tax sanctions and MSME tax compliance in the city of Bogor, 3) there is a relationship between tax knowledge and tax sanctions both with MSME taxpayer compliance in the city of Bogor.
Keywords
References
Cahyadi,W., et al. (2016). Pengaruh Kesadaran, Sosialisasi, Akuntabilitas Pelayanan Publik Dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal, [online] Volume 16, No 3.
Desgandaasta, P. (2014). Pengaruh Tingkat Pengetahuan Pajak Terhadap Tigkat Kepatuhan Pajak Pada Pemerintah Kota Bogor. Bogor: Universitas Pakuan.
Ilhamsyah, R., et al. (2016). Pengaruh Pemahaman Dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Malang). Jurnal, [onine] Volume 8, No.1.
Kodoati, A., et al. (2016). Pengaruh Sikap Wajib Pajak Pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Terhadap Wajib Pajak Restoran Orang Pribadi Di Kota Manado dan Di Kabupaten Minahasa). Manado.
Lestari, C. A. (2017). Pengaruh Pengetahuan Perpajakan dan Pemahaman Peraturan Pemerintah No 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada UMKM Di Sentra Kerajinan Batik Kabupaten Bantul). Yogyakarta: 1-129.
Mardiasmo. (2013). Perpajakan Edisi Revisi 2013. Yogyakarta: Andi
Mustofa, A. F., et al. (2016). Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak dan Asas Keadilan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Usaha Mikro Kecil dan Menengah Yang Berada Di Wilayah Kerja Kantor Pelayanan Pajak Pratama Batu Setelah Diberlakukannya Peraturan Pemerintah nomor 46 Tahun 2013). Jurnal, [online] Volume 8 No 1.
Nurhasanah, S. (2016). Praktikum Statistika 2 Untuk Ekonomi dan Bisnis. Jakarta: Salemba Empat.
Nurmantu, S. (2005). Pengantar Perpajakan. Jakarta: Granit, 148-163.
Resmi, S. (2017). Perpajakan Teori & Kasus Edisi 10 Buku 1. Jakarta: Salemba Empat. 1-64.
Rumdhani, F.H. (2013). Pengaruh Sanksi Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan Pajak pratama Cibinong. Bogor: Universitas Pakuan.
Sarastika, D. (2013). Pengaruh Penerapan Sanksi Perpajakan Terhadap Penerimaan PPh Pasal 25/29 Orang Pribadi dan badan Pada KPP Pratama Tigaraksa. Bogor: Universitas Pakuan.
Simamora, P., & Suryaman, D. (2015). Pengaruh Tingkat Kepatuhan Wajib Pajak Orang Pribadi Terhadap Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Cibinong. jurnal [online] Volume 1 No 1.
Sugiyono. (2010). Metode Penelitian Bisnis. Bandung: Alfabeta.
Triansyah, M. D. (2014). Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Pandeglang. Banten: Universitas Pakuan.
Undang-Undang Ketentuan Uum dan Tata Cara Perpajakan No. 28 Tahun 2007.
Uthari, P. (2014). Pengaruh Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib pajak Pada Kantor Pelayanan Pajak Pratama Cibinong. Bogor: Universitas Pakuan.
Waluyo. (2016). Akuntansi Pajak Edisi 6. Jakarta: Salemba Empat.
Wowor, P. E, et al. (2015). Pengaruh Pemahaman Wajib Pajak dan Manfaat Pajak Restoran Terhadap Kemampuan Wajib Pajak Membayar Pajak (Studi Kasus Pada usaha Restoran Di Kabupaten Minahasa dan Kota Tomohon). Tomohon.
DOI: 10.33751/jce.v2i1.6049
Refbacks
- There are currently no refbacks.
