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Efektivitas Jasa Konsultan Pajak Bagi Pengusaha UMKM dalam Meningkatkan Kepatuhan Kewajiban Perpajakan Aulia Fernandia Novana Putri; Dianing Widya Kusumastuti
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.8737

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, particularly in contributing to gross domestic product and employment creation. Nevertheless, the level of tax compliance among MSMEs remains relatively low. This condition is influenced by limited tax literacy, complex tax regulations, and constraints in administrative capacity and human resources, which hinder MSMEs from fulfilling their tax obligations accurately and sustainably. In this context, tax consultant services are considered a viable solution to assist MSMEs in overcoming technical and regulatory challenges related to taxation. This study aims to analyze the effectiveness of tax consultant services in improving MSMEs’ tax compliance. The research employs a qualitative descriptive approach. A case study was conducted at PT XYZ, a Micro, Small, and Medium Enterprise engaged in retail trading and computer and printer repair services located in Surakarta City. Research data were obtained through in-depth interviews with internal company personnel and external tax consultants, observation of tax administration practices, and documentation of relevant tax records. The collected data were analyzed using qualitative data analysis techniques, including data reduction, data presentation, and conclusion drawing. The results indicate that tax consultant services are effective in enhancing both formal and material tax compliance among MSMEs. This effectiveness is reflected in improved understanding of tax regulations, more orderly tax administration, timely tax reporting, and accurate tax calculations. However, the level of effectiveness is influenced by the intensity of assistance provided and MSMEs’ perceptions regarding the cost of tax consulting services. This study provides empirical evidence on the strategic role of tax consultants in supporting sustainable tax compliance among MSMEs.
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Boyolali Naia Rose Milano; Dianing Widya Kusumastuti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i1.2126

Abstract

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.