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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Value Added: Majalah Ekonomi & Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting Science Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Fokus Abdimas Prosiding Seminar Nasional Unimus JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio IECON: International Economics and Business Conference
Ayu Noviani Hanum
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Nursing Public Health Social Sciences

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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang Oktafia, Patria Nurmala; Hardiwinoto, Hardiwinoto; Sinarasri, Andwiani; Hanum, Ayu Noviani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3212

Abstract

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies
Co-Authors - Nurcahyono Alwiyah Alwiyah Andwiani Sinarasri Anggita Qurota A’yun Ariyanti Ariyanti Bambang Supradono Bambang Supradono Fatmasari Sukesti Fima Fastaqima Hardiwinoto Hardiwinoto Hardiwinoto Hardiwinoto, Hardiwinoto Ida Kristiana Kristiana, Ida Latifatul, Lala Milasari Milasari Mira Maulani Utami Mudrik Rahma Prabawanto Nabila Tamara Gufranita Nur Zakiya Anjany Pullah Nurcahyono nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono, Nurcahyono Nurhidajah - Oktafia, Patria Nurmala Praditya Dewi Arumsari Pratiwi, Intan Putri Adelia Putriana, Nada Syifaa Bella R Ery Wibowo A Santosa R. Ery Wibowo A.S R. Ery Wibowo Agung Raden Ery Wibowo Sukojo - umi solechah Wikanastri Hersoelistyorini Zulaikha -