Pengaruh Pemahaman Perpajakan, Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Kantor Pusat Layanan Usaha Terpadu UMKM Kota Batu)

Wahyu Candra Pramulya, Afifudin Afifudin, Junaidi Junaidi

Abstract


Tax is the main source of state revenue that has a strategic role in financing national development. However, the realization of tax revenue still faces various challenges, one of which is the low level of taxpayer compliance, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax service and tax sanction, on MSMEs taxpayer compliance. Based on data from Batu City during 2019-2024, there was a significant decline in the achievement of tax revenue targets, most of which was caused by taxpayer non-compliance lack of tax regulation, low quality of tax service and ineffective implementation of sanction are the main factors causing this non-compliance. This study is expected to contribute to increasing effectives of tax policies trough an educational approach, improving service, and enforcing fair sanction in order to create a foundation for sustainable voluntary compliance.

Keyword: Taxpayer compliance, tax understanding, tax service, tax sanction, MSMEs


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References


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