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All Journal AGASTYA: JURNAL SEJARAH DAN PEMBELAJARANNYA Jurnal Penelitian Pendidikan Sejarah UHO KALPATARU: Jurnal Sejarah dan Pembelajaran Sejarah Cakrawala: Jurnal Pendidikan Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Tatsqif JANACITTA: Journal of Primary and Children's Education Jurnal Nusantara Raya Kelola: Jurnal Manajemen Pendidikan Cognitionis Civitatis et Politicae
Tri Widiarto
Universitas Kristen Satya Wacana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Cognitionis Civitatis et Politicae

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Analysis of UMKM Taxpayer Compliance in Rural Areas of Semarang Regency: Case Study of Government Regulation (PP) 23 of 2018 Widiarto, Tri; Sugiyanto, Sugiyanto
Cognitionis Civitatis et Politicae Vol. 1 No. 6 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/politicae.v1i6.1829

Abstract

This study analyzes the tax compliance of MSMEs in rural areas of Semarang Regency regarding the implementation of Government Regulation 23/2018. Using a qualitative approach, this research involved interviews and observations of 30 MSME owners. Data shows that out of 24,567 MSMEs, only 45% are registered as taxpayers with a tax return reporting compliance rate of 62.3%. Factors affecting tax compliance include geographical distance, income level, digital literacy, and seasonal income patterns. MSMEs located more than 20 kilometers from the tax office have 23% lower compliance rates, while 65% of MSME owners are unfamiliar with online tax reporting systems. The findings indicate the need for an integrated approach to improving MSME tax compliance in rural areas, including strengthening socialization, increasing service accessibility, and developing adaptive taxation systems.
Co-Authors Adhiningtyas Putu Widharta Aida Fitriyani Anggara, Arfan Bita Destri Sambara Sitorus Dini, Devvi Wahyu Wulan Dwi Ratnasari Emy Wuryani Ezra Gerry Yohanes Lewu Faresta , Rangga Alif Listyanto Aji Nugroho Maruschka Lathifah Ar-rumi Okto Dwi Widyanto pamuttu, piter - Sugiyanto - Sunardi Sunardi Sunardi Sunardi Sunardi Sunardi Titisan Sukma Larasati Widharta, Adhiningtyas Putu