ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIK USAHA KECIL MENENGAH DALAM PELAPORAN KEWAJIBAN PERPAJAKAN (Studi Kasus Pada UMKM Daerah Kecamatan Dau Kabupaten Malang)

Jihan Rambu Salsabila, Dwiyani Sudaryanti, Hariri Hariri

Abstract


The purpose of this study is to analyze the factors that influence small and medium business
owners in reporting tax obligations. This study uses quantitative methods. The population in
this study is UMKM taxpayers at food and beverage shops located in Dau District and
registered at KPP Pratama Singosari Malang. By using purposive sampling technique. The
number of samples obtained as many as 44 respondents. The results showed that the variable
knowledge of taxpayers, understanding of taxpayers and awareness of taxpayers
simultaneously affect the reporting of tax obligations. Partially, knowledge of taxpayers has a
positive effect on reporting tax obligations. Partially, the understanding of the taxpayer does
not affect the reporting of tax obligations. Partially, taxpayer awareness has a positive effect
on reporting tax obligations.
Keywords: Tax Obligation Reporting, Taxpayer Knowledge, Taxpayer Understanding,
Taxpayer Awareness


Full Text:

PDF

References


Azmi, M. N. (2018). PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT KESADARAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS ( STUDI DI WILAYAH KPP PRATAMA PONTIANAK ). https://dspace.uii.ac.id/handle/123456789/13403

Mardiasmo. (2016). Perpajakan Edisi Revisi. Andi.

Nusadaily.com. (2021). Pertumbuhan UMKM Kabupaten Malang Meningkat - Tell The Truth. https://nusadaily.com/news/regional/pertumbuhan-umkm-kabupaten-malang-meningkat.html

Rahmatika, M. (2010). Analisis faktor-faktor yang berpengaruh terhadap kesadaran kewajiban perpajakan pada sektor usaha kecil dan menengah (UKM). https://repository.uinjkt.ac.id/dspace/handle/123456789/867

Setiyani, N. ., Andini, R., & Abrar, O. (2018). PENGARUH MOTIVASI WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Pada Kantor Pelayanan Pajak Pratama Di Kota Semarang) | Setiyani | Journal Of Accounting. http://jurnal.unpand.ac.id/index.php/AKS/article/view/963

Usmawati, Suhendrik, H., & Purnomo, H. (2020). Faktor-Faktor Yang Mempengaruhi Kesadaran UMKM Dalam Melaporkan Kewajiban Perpajakan. https://rinjani.unitri.ac.id/handle/071061/232

Waluyo. (2013). Perpajakan Indonesia. Selemba Empat.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License