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Khairani, Siti
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Journal : VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis

 1 
Pengaruh Persepsi Wajib Pajak Atas Pp No. 55 Tahun 2022 Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak UMKM Angelica, Stevania; Khairani, Siti
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1565

Abstract

This study aims to examine the influence of taxpayers' perceptions of Government Regulation No. 55 of 2022 and moral obligations on the tax compliance of MSME taxpayers. A quantitative approach was employed in this research. The population consists of all MSME taxpayers in Palembang, while the sample comprises 100 MSME taxpayers with a gross turnover of less than IDR 4,800,000,000 in 2023, registered at KPP Pratama Ilir Timur Palembang. The primary data used was collected through respondents' opinions using a Google Form, processed in numerical form. The data was analyzed using statistical tests processed through SPSS software version 26. Several tests conducted include data quality tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and determination coefficient tests. The results of the study conclude that taxpayers' perceptions of Government Regulation No. 55 of 2022 and moral obligations significantly influence MSME taxpayers' compliance. This indicates that the better a taxpayer's understanding of Government Regulation (PP) No. 55 of 2022 and the stronger their moral values, the higher the likelihood of improved compliance with their tax obligations.
Co-Authors Aditia, Muhammad Khaibar Putra afrianti, Suratni Ahmad Mukhlis, Ahmad Amir, Saiful Angelica, Stevania Anwar Anwar Arisman, Anton Budianti, Yusnaili Budiyanti, Yusnaili Depari, Nelfita Rizka S Dien Novita Dini Novita Sari Edi Surya, Edi Edy Sigit Sutarta Erwin Nyak Akoeb, Erwin Nyak Fatimah Zahara Feriyani, Feriyani Fransiska Prihatini Sihotang, Fransiska Prihatini Fransiska, Julita Harahap, Siti Nurlani Hartati, Ery Hellen, Hellen Indin, Mardiah Jesslyn Kasfar, Fidel Kathryn Sugara Keristin, Usnia Wati Kesuma, Dorie P. Khairany, Saskia Jamilah Khalidy, Furqan Kms. Muhammad Amin Fauzi Kristiana kristiana Kusuma, Dorie P. Lestari, Widiya Indah Lisa Hermawati Lubis, Ruhilah Malik, Shahib Hibatullah Manihuruk, Waldio Marshanda, Sherly Megawati - Murdani, Muhammad Ndona, Yacobus Ningtyas, Gitari Dyah Nova, Gitta Destalya Adrian Novianty, Lily Nurhayati Nurhayati Nyimas Artina Pasaribu, Rosida Minta Ito Pinem, Laura Juita Purba, Tebe Holo Putri Aprilia Putri, Nurmila Eka Rezky, Sri Riswanti Sigalingging Romi Fahri S. Sugiharto Sapri sapri sapri Sarumaha, Demonius Sembiring, Juhardi Sembiring, Riani Sari Sigalingging, Candra Sihombing, Evi Silalahi, Yulianda Ghrace Simbolon, Heri Yusuf Sitepu, Yuni Larasanti Nurhasanah Br Sri Yunita Suryananda, Leonardi Syarifah Syarifah, Syarifah T. Sabrina Tarigan, Tambar Malem Tasya, Tasya Utami, Khairuna Wahono, Wahyu Wahyu Sudrajat Wandari, Ayu Wijaya, Christopher Wildansyah lubis, Wildansyah Winara Winara Winara, Winara Yuliana, Linna