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All Journal Paradigma : Journal of Science, Religion and Culture Studies Lentera Hukum Jurnal Cita Hukum PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Journal of Indonesian Legal Studies Jurnal Konstitusi Jurnal Ilmiah Hukum LEGALITY Jurnal EMT KITA Constitutional Review Warta Pengabdian Jurnal HAM Undang: Jurnal Hukum Jurnal Pengabdian Masyarakat AbdiMas JURNAL PENDIDIKAN TAMBUSAI Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) MIZAN, Jurnal Ilmu Hukum Community Development Journal: Jurnal Pengabdian Masyarakat Lampung Journal of International Law (LaJIL) Journal of Judicial Review Indonesian Journal of Law and Society Forum Bisnis dan Kewirausahaan Agroradix : Jurnal Ilmu Pertanian Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdiraja Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Konstitusi Journal Of Human And Education (JAHE) Balance : Jurnal Akuntansi dan Manajemen Jurnal Dedikasi Hukum Indonesia Law Review (ILREV) Jurnal Hukum dan Peradilan Jurnal Abdi Masyarakat Jurnal Psikologi : Media Ilmiah Psikologi Room of Civil Society Development Warkat Jurnal Hukum dan Pembangunan Jurnal Ilmu Administrasi Publik Jurnal Papeda: Jurnal Publikasi Pendidikan Dasar Room of Civil Social Development Indonesian Journal of Advocacy and Legal Services Jurnal Indonesia Studi Moderasi Beragama
Muhammad Bahrul Ulum
Faculty Of Law, University Of Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Ilmu Administrasi Publik

 1 
PENGARUH EFEKTIVITAS PENERAPAN KEBIJAKAN PP NOMOR 55 TAHUN 2022 DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM TAHUN 2023 DI KPP PRATAMA JAKARTA TANAH ABANG DUA Ulum, Muhammad Bahrul; Wahyudin, Dian
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4918

Abstract

There has been an increase in the number of SMEs, totaling 65 million units, which has not been accompanied by a corresponding level of tax compliance. Therefore, the government issued the PP No. 55 of 2022 regarding the exemption of the final income tax for SMEs with a turnover of less than IDR 500 million/year. This research aims to analyze the partial and simultaneous effects of the effectiveness of implementing policy PP No. 55 of 2022 and tax socialization on the tax compliance of SMEs at the KPP Pratama Jakarta Tanah Abang Dua. This research uses a descriptive quantitative approach with primary data collected through a survey questionnaire from 100 respondents. The data analysis techniques used include validity tests, reliability tests, descriptive statistical analysis, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, t-tests, f-tests, and the coefficient of determination test using the IBM SPSS Statistics 26. The results of this research indicate that the effectiveness of implementing policy PP No. 55 of 2022 has a partially positive and significant effect on the tax compliance of SMEs by 55.2%, tax socialization has a partially positive and significant effect on the tax compliance of SMEs by 64.6%, and the effectiveness of implementing policy PP No. 55 of 2022 and tax socialization simultaneously have a positive and  significant effect on the tax compliance of SMEs by 67.9%.
Co-Authors Adianto, Daru Afera, Gebrekiros Goytom Aguntoro, Andrian Akbar, M Syahrul Al Farizi, Dizar Alghifari Mahdi Igamo Amalia, Arifa Elmi Antikowati Antikowati Anugrah, Eri Anwar, Darul Anwar, Kholilul Azis, Maskur Azwardi Azwardi Baharuddin, Lujang Baihaqi, Marsaa Dewanti, Ria Resti Dina Tsalist Wildana, Dina Tsalist Dwirati, Laras Eddy Mulyono Endah Dewi Purnamasari Fahrezi, Mahfudz Febrianti, Dwi Andini Fina Fakhriyah Fitri Azzahirah, Diyanah Gautama Budi Arundhati, Gautama Budi Gebrekiros Goytom Afera Halim, Hamid Hamdani, Maulana Iskhaq Hamida, Nilna Aliyan Haritsahrizal, Muhammad Zaid Hendarmin, R.M. Rum Hendarmin, RM. Rum Herdarmin, Rum Hildayanti Ihyana Lutfianda Intan, Ratu Istiqomah, Istiqomah Jayus Jayus Jayus Jayus Junata, Reonald Karisdyanti, Yuyun Khanif, Al Khanif, Al, Dr. Kusdinar, Iqbal Firdaus Liananda, Inka Liliana Liliana Lutfi Ariefianto Lutfianda, Ihyana M. Kava Zulfikri Mariyana Widiastuti Mariyatul Qibtiyah Md. Toriqul Islam Moch. Marsa Taufiqurrohman Muhamad Parhan Muhammad Ardiyansah Muhammad Haris Muhshi, Adam Munawaroh, Diniyatul Murdhiyatun Mafhumah, Siti Nur Nabilah, Adinda Valencia Nilna Aliyan Hamida Novendawati Wahyu Sitasari Nugraha, Reyka Widia Pratama, Gamma Cipta Surya Putra, M. Ridho Amirsyah Putra, Mgs. Prima Darma Putri, Rachma Emilia Qolbiyah, Latifatul Rafiqah, Ridhatul Rahmadanty, Permata Ramadani, Lulu Alfia Raneo, Agung Putra Ratu, Ratu Intan Rima Melati Rosita Indrayati Roswaty Roswaty, Roswaty Rosy, Marshanda Rozali, Yuli Asmi Sabillah, Annisa Saputri, Endah Saputri, Intan Wahyuni Saputri, Ririn Saragih, Stephanie Ellenesia Satyaningtyas, Ayu Citra Sa’ada, Fais Dathul Sekar Dwi Ardianti Setiawan Wicaksono, Setiawan Siti Komariah Hildayanti, Siti Komariah Soetijono, Iwan Rachmad Sulistia, Alda Wenda Syaputri, Ayu Geby Gisela Tanzil, Dolly Utami, Mega Veronica, Meilin Wahyudin, Dian Wildana, Dina Yarsah, Waldi Novi Zahra, Aprilia Zahria, Putri