文章基本信息

标题：Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kecamatan Balikpapan Kota
本地全文：下载
作者：Fice Handayani ; Bachtiar Bachtiar ; Nur Khomariah 等
期刊名称：Jurnal Ilmiah Akuntansi dan Keuangan
印刷版ISSN：2548-9453
电子版ISSN：2580-510X
出版年度：2020
卷号：9
期号：1
页码：53-60
DOI：10.32639/jiak.v9i1.338
出版社：P4M STIE Putra Bangsa Kebumen
摘要：The purpose of this research is to examine the factors that can affect UMKM taxpayer compliance, especially in Balikpapan Kota Subdistrict, namely knowledge and understanding of Government Regulation on taxation (PP No.46, 2013), taxpayer awareness, tax authorities services and modernization of the tax administration system. The sample used was 58 UMKM respondents who were registered in the Office of Cooperative, MSMEs, and industry in the city of Balikpapan. The sampling method uses the formula of Isaac and Michael with an error rate of 5%. In need of validity and reliability test for research instruments and multiple linear regression to analyze data. From the results obtained by the awareness of taxpayer and modernization of the tax administration system has a significant influence on the taxpayer compliance of UMKM Balikpapan City District. And other factors, namely the understanding of Government Regulations concerning taxation and tax authorities services do not have a significant effect. And the dominant influence is the modernization of tax administration systems such as e-filing, e-SPT, and others.
其他摘要：The purpose of this research is to examine the factors that can affect UMKM taxpayer compliance, especially in Balikpapan Kota Subdistrict, namely knowledge and understanding of Government Regulation on taxation (PP No.46, 2013), taxpayer awareness, tax authorities services and modernization of the tax administration system. The sample used was 58 UMKM respondents who were registered in the Office of Cooperative, MSMEs, and industry in the city of Balikpapan. The sampling method uses the formula of Isaac and Michael with an error rate of 5%. In need of validity and reliability test for research instruments and multiple linear regression to analyze data. From the results obtained by the awareness of taxpayer and modernization of the tax administration system has a significant influence on the taxpayer compliance of UMKM Balikpapan City District. And other factors, namely the understanding of Government Regulations concerning taxation and tax authorities services do not have a significant effect. And the dominant influence is the modernization of tax administration systems such as e-filing, e-SPT, and others
关键词：Pengetahuan dan Pemahaman Peraturan Pemerintah tentang Perpajakan; Kesadaran Wajib Pajak; Pelayanan Fiskus; Modernisasi Sistem Administrasi Perpajakan; Kepatuhan Wajib Pajak UMKM.
其他关键词：Knowledge and Understanding of Government Regulation on taxation;Taxpayer Awareness;Service of tax authorities;Modernization of the Tax Administration;MSMEs Taxpayer Compliance