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Sondakh , Jullie J.
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Economics, Econometrics & Finance Social Sciences

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Pengaruh pengetahuan perpajakan, ketegasan sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pada UMKM di Kabupaten Kepulauan Sangihe Antameng, Elfira; Sondakh , Jullie J.; Mintalangi , Syermi
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.208

Abstract

The objective of this research is to determine the influence of tax knowledge, strictness of tax sanctions, and taxpayer awareness on taxpayer compliance among MSMEs in Sangihe Islands Regency. This research employs a quantitative methodology with a descriptive approach. A questionnaire was distributed to 30 respondents from MSME actors to collect the data. The data was analysed using validity, reliability and hypothesis testing with the multiple linear regression method. The results of the research clearly show that tax knowledge and the strictness of tax sanctions have a positive and significant influence on taxpayer compliance, while taxpayer awareness does not. This research makes a significant contribution to the development of tax literature and provides clear recommendations for tax authorities to improve tax education and awareness strategies to increase taxpayer compliance in the MSME sector. The results of this research can help increase state revenues through better taxpayer compliance.
Analisis kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Manado Lolowang, Eunike; Sondakh , Jullie J.; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.239

Abstract

Taxpayer compliance is an important element that must be considered, because if taxpayers do not comply and fulfill their tax obligations it will have an adverse impact on the state, because if taxpayers do not fulfill their tax obligations, state treasury revenues will decrease, because tax is one of the the largest source of revenue for the country. The freedom given to taxpayers in calculating, depositing and reporting their own taxes owed is expected to maximize the growth in the level of compliance of MSME taxpayers. The aim of this research is to determine the level of compliance of MSME taxpayers at KPP Pratama Manado in 2022-2023. The research method used is descriptive qualitative by analyzing, describing and explaining the findings derived from data collected through interviews at KPP Pratama Manado. The research results show that the compliance level of MSME Taxpayers at KPP Pratama Manado in the 2021-2023 period is categorized as low with a percentage of 6.69% in 2021 and 9.50% in 2022 and 5.83% in 2023, and the percentage ratio of the level of compliance with Annual SPT reporting based on the number of Taxpayers with Active NPWP status within a period of 3 years, namely 2021-2022, is categorized into a fairly standard score with a percentage of 79.58% in 2021 and 76.85% in 2022 and in 2023 it is categorized as a low standard score with a percentage of 33.78%.
Co-Authors Antameng, Elfira Lolowang, Eunike Mintalangi , Syermi Syermi S.E. Mintalangi