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All Journal JAM Nagari Law Review Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Ensiklopedia Social Review Jurnal Eksplorasi Akuntansi (JEA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Hukum dan Peradilan Ensiklopedia Research and Community Service Review ABIS: Accounting and Business Information Systems Journal Accounting Information System, Taxes, and Auditing Journal (AISTA) Journal of Economic and Social Empowerment AsbaK Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Governance Andalas Buletin Dharmas Andalas
Mazelfi, Ihsani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas
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PENGARUH PERSEPSI WAJIB PAJAK UMKM ATAS UNDANG–UNDANG HARMONISASI PERATURAN PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM: Studi Pada UMKM Binaan Science Techno Park Universitas Andalas Alzena Vania Rahma Dahlan; Silmi; Ihsani Mazelfi
Jurnal Akuntansi dan Governance Andalas Vol. 7 No. 1 (2026): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxation remains the principal source of national revenue and plays a pivotal role in supporting economic development. However, achieving optimal tax compliance, particularly among Micro, Small, and Medium Enterprises (MSMEs), continues to present substantial challenges in developing countries. This study investigates the influence of MSME taxpayers' perceptions regarding the Tax Regulation Harmonization Law (UU HPP) and the effectiveness of tax socialization efforts with tax compliance among MSMEs registered at the Science Techno Park, Universitas Andalas. This research used a quantitative research design with survey method, data were collected using structured questionnaires and analyzed through multiple linear regression to determine the relationships between the independent variables (taxpayer perception and tax socialization) and the dependent variable (tax compliance). The results indicate a statistically significant positive relationship between taxpayers’ perceptions of the UU HPP and their compliance behavior. A well-informed understanding of tax policy was found to enhance both awareness and the willingness to fulfill tax obligations. Furthermore, tax socialization efforts—defined as the dissemination of tax-related knowledge through education and outreach—also demonstrated a significant positive effect on compliance levels. These findings suggest that targeted and accessible tax education initiatives may serve as effective tools in improving compliance among MSMEs. This study contributes to the growing body of literature on tax compliance behavior in emerging economies and offers policy implications for tax authorities and government institutions. Specifically, it provides empirical support for the formulation of more tailored communication strategies and educational interventions to foster a more compliant tax culture among MSMEs.
Penyusunan Laporan Keuangan UMKM 1NC Berdasarkan SAK-EMKM Ningsih, Pebriani Kurnia; Marses, Deline Azzukruf; Syafril, Fayza Khairani; Ramda Kurniawan; Fernando, Jogi; Rahayu, Rita; Mazelfi, Ihsani
AsbaK Vol. 3 No. 1 (2025): AsbaK Jurnal Ekonomi dan Bisnis
Publisher : Loddos Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69688/asbak.v3i1.232

Abstract

Banyak UMKM di Indonesia yang membuat laporan keuangan sangat sederhana dan cenderung mengabaikan aturan standar administrasi keuangan. Ikatan Akuntan Indonesia telah menyusun SAK-EMKM (Standar Akuntansi Keuangan Usaha Mikro, Kecil dan Menengah) yang mulai berlaku per 1 Januari 2018 untuk memudahkan UMKM dalam menyusun laporan keuangan usahanya. Penelitian ini bertujuan untuk menyusun laporan keuangan UMKM 1 NC berdasarkan SAK-EMKM. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Sumber data yang digunakan data primer berupa wawancara dan dokumentasi bukti transaksi. Hasil penelitian menunjukkan laporan keuangan UMKM 1 NC berupa laporan posisi keuangan atau neraca, laporan laba rugi dan catatan atas laporan keuangan.
Co-Authors Adila Adisti Agustin, Harfiona Ali Nursal Almaududi Almaududi Almaududi Almaududi Almaududi, Almaududi Alzena Vania Rahma Dahlan Ammar Dzaky Andrian, Willy Anisa, Hilda Try Arief Cahyadi Asniati Bahari Aulia, Najla Shabrina Chairunnisya Dzaky, Ammar Elvira Luthan Fauzan Misra Fernando, Jogi Harfiona Agustin Ilmainir, Ilmainir Isra, Luthfia Azizah Jonhar Jonhar Luciana Luthan Luthan, Luciana Luthfia Azizah Isra Marjani, Usi Marses, Deline Azzukruf Masri, Rahman Syarif Najla Shabrina Aulia Ningsih, Pebriani Kurnia Nita, Salsabila Putri Putri, Zsazsabila Natalia Rahayu, Rita Rahman Syarif Masri Rahmat Kurniawan Ramadhan, Zacky Marsa Ramadhani, Ratih Ramadhani, Zazqia Ramda Kurniawan Riduwan, Muhammad Fazar Riza Reni Yanti Salsabila Putri Nita Sanda Patrisia Komalasari Saputra, Dendi Adi Silitonga, Asnat T. Silmi Silmi Silmi Sukma, Diah Ayu Permata Sutan, Naufal Syafril, Fayza Khairani Tio Putra Wendari Warnida Warnida Wellyalina, Wellyalina Yurniwati Yurniwati Zazqia Ramadhani