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All Journal Proceeding of National Conference on Accounting & Finance Jurnal Bisnis dan Pembangunan
Putri, Kamila Windyani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh tingkat pendapatan dan perubahan cara pembayaran terhadap kepatuhan wajib pajak UMKM Putri, Kamila Windyani; Adriani, Ade; Yuliani, Rahma
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel independen yang meliputi tingkat pendapatan dan perubahan cara pembayaran terhadap variabel dependen. Variabel dependen yang digunakan adalah kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif. Populasi yang digunakan sebagai objek penelitian adalah seluruh Wajib Pajak Orang Pribadi UMKM yang terdaftar dan wajib lapor di KPP Pratama Banjarmasin. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 145 sampel Wajib Pajak Orang Pribadi UMKM. Alat analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa tingkat pendapatan dan perubahan cara pembayaran terbukti berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi UMKM yang terdaftar pada KPP Pratama Banjarmasin.
Pengaruh Penurunan Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Putri, Kamila Windyani; Marhusin; Hajijah, Nur
JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan
Publisher : Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.1414i3.95

Abstract

This study aims to analyze the effect of tax rate reduction and tax sanctions on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs), with tax socialization as a moderating variable. The Theory of Planned Behavior (TPB) is used as the theoretical framework to explain taxpayer behavior based on attitudes, subjective norms, and perceived behavioral control. The research applies a quantitative approach with data collected from individual MSME taxpayers registered at KPP Pratama Banjarmasin. Sampling was determined using the Slovin formula, and data were analyzed through regression testing and Moderated Regression Analysis (MRA). The results indicate that both tax rate reduction and tax sanctions have a significant influence, which is further moderated by tax socialization in improving taxpayer compliance. Effective tax socialization strengthens the relationship between the independent variables and taxpayer compliance by increasing understanding, awareness, and perception of fairness. These findings provide practical implications for the Directorate General of Taxes (DGT) in developing fair and sustainable tax policies that encourage voluntary compliance through continuous education and outreach.
Co-Authors Ade Adriani Hajijah, Nur Marhusin Yuliani, Rahma