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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside National Conference on Applied Business, Education & Technology (NCABET) Jurnal Mahasiswa Manajemen dan Akuntansi
Amyati Amyati
Universitas Bina Bangsa
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Pemahaman Perubahan Kebijakan PPh Final, Sosialisasi Perpajakan, dan Kepatuhan Wajib Pajak UMKM di Kabupaten Pandeglang Anisa Al-Mas; Ulfi Jefri; Amyati Amyati
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.7664

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is one of the key factors in optimizing government tax revenue. Despite the government's efforts to reform tax regulations through changes in the Final Income Tax (PPh Final) policy for MSMEs and to enhance tax dissemination programs, the level of tax compliance among MSME taxpayers remains suboptimal. This study aims to examine the relationship between the understanding of changes in the Final Income Tax policy for MSMEs, tax dissemination, and MSME taxpayer compliance in Pandeglang Regency. This study employed a quantitative approach. The population consisted of MSME taxpayers registered in Pandeglang Regency, with a sample of 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics Version 27. The findings indicate that the understanding of changes in the Final Income Tax policy for MSMEs has a positive and significant relationship with MSME taxpayer compliance. Conversely, tax dissemination has a negative significant relationship with taxpayer compliance. However, simultaneously, both independent variables demonstrate a positive and significant relationship with MSME taxpayer compliance in Pandeglang Regency. These findings suggest that taxpayers' understanding of changes in the Final Income Tax policy plays a more substantial role in improving tax compliance than the intensity of tax dissemination activities. Therefore, the government is expected to optimize tax dissemination programs by making them more adaptive, contextual, and focused on enhancing taxpayers' understanding of tax policy changes.
Co-Authors Agus Salim Agustinus Ekensianus Parung Anisa Al-Mas Arfian Suryasuci Ramdhan Aris Trismayadi Nurizki Cecep Abdul Hakim Diah Permata Sari Dias Suminta Suria Putra Dini Martinda Lestari Evi Dora Sembiring Faturahman Faturahman Fithrotul Kamilah Hamidah Hamidah Hena Arfiana Indah Indah Indra Martha Rusmana Jaka Wijaya Kusuma Muhammad Alghifari Nani Rohaeni Pertiwi, Sari Putri Puput Putri Handayani Rizki Maulida Junita Ryan Fahmi Samsinar, Ade Sri Ratu Hikmawati Sukrani Sukrani Ulfi Jefri Wahyudi Wahyudi