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All Journal Aisyah Journal of Informatics and Electrical Engineering Jurnal Sains dan Teknologi EKONOMIKA45 International Journal of Scientific and Professional Jeksyah MEDICORDHIF Jurnal Rekam Medis Jurnal Inovasi Akuntansi Values Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Insan Cita Bongaya Research Journal Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Technology, Business and Entrepreneurship Nursing Arts
Meliana
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Inovasi Akuntansi

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Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar Meliana; Dewi, Ni Made Sintya Surya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11414

Abstract

This study aims to analyze the compliance of MSME Taxpayers in tax reporting in Polewali Mandar Regency. The main focus of this study is to understand the factors that influence tax reporting compliance among MSME actors, including taxpayer understanding, awareness of tax regulations, and support from local governments. Lack of knowledge and limited resources are often the main obstacles to proper tax reporting. This study recommends a tax education program for MSMEs, simplification of reporting procedures, and improvement of MSME-friendly tax service facilities to improve compliance. With this support, it is hoped that MSME Taxpayer compliance in Polewali Mandar Regency can increase significantly, encouraging regional economic growth through optimal tax contributions.
Co-Authors Afriyadi benny Budiman, Muhammad Akbar Carlin, Nieven Chok, Fredella Cornelia Daliani, Hanni Rizki Dameria Sihombing Debi Talia Gunawan Dewi, Ni Made Sintya Surya Dina Nofita Dixon, Hazel Dwi Yana Amalia Sari Fala Erlin Erni Friday Tiranda Garis Gemilang Gloria, Oxana Goh, Maggie Golan Hasan, Golan Hasmidyani, Dwi Hudiyati Agustini Khairul Anwar Hafizd, Khairul Anwar Khairunnisa Lapenata, Hendi Liyantara, Nikolas Maharani Farah Dhifa Dg. Masikki Melodya, Deslyn MULYADI Nasihah, Arini Ni Putu Nita Anggraini Nurul Fahira Hi Muhamad Saleh Putri, Prahardian Raisya Reva, Grace Selianda Rinaldi, Fikhri Safitri, Anita SETIAWAN JODI, I WAYAN GEDE ANTOK Silmi Mutiara Nabila Siska Amelia, Siska Suaib Suri, Siti Atikah Veri Julianto Widjaya, Ferdy Yomi Zulkifli Abu