Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Mopolayio : Jurnal Pengabdian Ekonomi
Candra Safitri
Universitas Semarang
Humanities Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE EFFECT OF TAX KNOWLEDGE, TAX DISSEMINATION AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON TAXPAYER COMPLIANCE (CASE STUDY OF BANDENG PRESTO MSMES REGISTERED IN THE IUMK SEMARANG CITY) Candra Safitri; Agung Budiarto; Ahmad Sahri Romadon
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

Tax is one of the components with the largest contribution to the revenue of the State Revenue and Expenditure Budget (APBN), the budget is needed in the context of national development. The community during national development has grown Medium, Small and Micro Enterprises (MSMEs) with 61.07% a tax revenue contribution. In the Semarang city there are 17,603 MSMEs registered in the IUMK. Bandeng Presto is one of the products processed by UMKM which is a special food the Semarang city. There are various problems encountered in achieving the realization of tax revenues. Tax compliance is a serious problem for most developing countries because it reduces the state's ability to collect taxes there by reducing the country's ability to carry out development. There are many factors that cause of taxpayer compliance, especially for Bandeng Presto SMEs, namely Tax Knowledge, Tax Socialization and Modernization of the Tax Administration system. This study aims to examine the effect of Tax Knowledge, Tax Socialization and Modernization of the Tax Administration system on Taxpayer Compliance in MSMEs Bandeng Presto. The population in this study were Bandeng Presto SMEs registered in the IUMK with a total of 159 SMEs, sample selection was based on convenience sampling and size determination using the Slovin formula, resulted in a sample of 61 respondents. The data collection survey method with questionnaires as a data collection tool. The analysis technique used is data quality test (Validity, Reliability), Classical Assumption Test (Multicollinearity Test, Heteroscedasticity Test, Normality Test), Model Feasibility Test, (Coefficient of Determination, F Test), Hypothesis test, and Multiple Linear Regression Analysis Test. The results of this study are Tax Knowledge and Tax Administration System Modernization have a positive and significant effect on Taxpayer Compliance, while Tax Socialization has no effect on Taxpayer Compliance.
Sosialisasi Coretax kepada UMKM Paguyuban Fokkus Hebat Wilayah Kecamatan Semarang Selatan Candra Safitri; Anita Damajanti; Yulianti; Sayoto Makarim
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 3 (2026): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 3 (July 2026) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i3.173

Abstract

Undang-Undang Harmonisasi Perpajakan (UU HPP) tentang UMKM adalah fasilitas omzet tidak kena pajak hingga Rp 500.000.000 per tahun. Pada tahun 2025 Pemerintah meluncurkan Coretax. Tarif Pajak Penghasilan (PPh) UMKM adalah 0,5% dari omzet sebagaimana diatur dalam Peraturan Pemerintah (PP) No. 55 Tahun 2022. Sutriyati adalah salah satu UMKM, mitra dan ketua asosiasi UMKM Fokkus Hebat di Kabupaten Semarang Selatan. Masalah yang dihadapi Mitra adalah memiliki NPWP, tetapi belum mengetahui cara menghitung pajak; cara menyetorkan pajak terutang, melaporkan SPT Tahunan, cara memanfaatkan Coretax dan ada beberapa anggota asosiasi yang belum memiliki NPWP. Solusi yang diberikan adalah memberikan pendidikan pajak mengenai tarif pajak sesuai PP No. 55 Tahun 2022 dikalikan dengan omzet sesudah dikurangi Rp500.000.000 sesuai UU HPP, menghitung PPh, membuat NPWP, membayar pajak terutang, melaporkan SPT Tahunan, dan mengakses Coretax. Hasilnya, para mitra belajar tentang tarif pajak penghasilan UMKM dan mengakses Coretax.
Co-Authors Agung Budiarto Ahmad Sahri Romadon Anita Damajanti Sayoto Makarim Yulianti