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Airawaty, Diana
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PENGARUH PERSEPSI KORUPSI PAJAK, MOTIVASI PAJAK, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BANTUL, PROVINSI DIY Arifudin, Muhammad; Airawaty, Diana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19127

Abstract

This study was conducted to determine the influence of perceptions of tax corruption, tax motivation, and tax incentives on taxpayer compliance among MSMEs in Bantul Regency, Yogyakarta Special Region (DIY). The population in this study was all MSMEs, both individuals and corporations, that already have a Taxpayer Identification Number (NPWP) in Bantul Regency. Data analysis used SPSS. The SPSS output shows that perceptions of tax corruption have a positive and significant effect on MSME taxpayer compliance. Tax motivation has a positive and significant effect on MSME taxpayer compliance. Tax incentives have a positive and significant effect on MSME taxpayer compliance. The provision of tax incentives can increase taxpayer awareness and compliance, especially among MSMEs. The results indicate that the hypothesis is accepted.
Co-Authors Alexander, Rachal Andini, Lembah Dewi As’ari, Hasim Badrus Zaman Bunga Andarista, Juliedt Handayani Tri Wijayanti Handayani, Sri Junga, Jihaan Nabiilah Lussy, Michi Martinus Budiantara, Martinus Matopani, Shoby Muhammad Arifudin, Muhammad Nabiilah Junga, Jihaan Nainggolan, Ananda Fitri Salsabillah Ohoiwirin, Fransisco Aldrin Paba Folo, Yohana Elisa Pabulo, Azfa Paramitalaksmi, Ratri Pardede, Winda Natalia Putra, Satria Pinayungan Nugroho Ristya Handani, Ranisa Rochmad Bayu Utomo Rohmani, Rani Titi Sastianing Maharani, Tiara Stevi Yoma Onayangga, Stefhani Suhendra, David Xavier Timotius Wafa, Zaenal Waworuntu, Sandra