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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Economics and Management Jurnal Manajemen, Bisnis dan Kewirausahaan
Sulist Yowati Yuswadi Buulolo
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kualitas Pelayanan Perpajakan, Kesadaran Wajib Pajak, dan Insentif Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kota Binjai Sulist Yowati Yuswadi Buulolo; Mittha Rizkina
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): April: Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v6i1.6835

Abstract

This study aimed to examine the influence of tax service quality, taxpayer awareness, and tax incentives on the tax compliance of MSME (Micro, Small, and Medium Enterprises) actors in Binjai City. The population in this study was not known with certainty; however, a total of 96 respondents were selected as samples using the Lemeshow formula. This research employed a quantitative primary data approach, which was collected through questionnaires and processed using SPSS Version 24. The analytical technique used was multiple linear regression analysis. The results of the study showed that tax service quality, taxpayer awareness, and tax incentives, both partially and simultaneously, had a positive and significant influence on taxpayer compliance in MSMEs in Binjai City. Tax service quality had a regression coefficient of 0.301, a t-value of 3.327, with a significance level of 0.001. Taxpayer awareness had a regression coefficient of 0.334, a t-value of 3.826, with a significance level of 0.000. Tax incentives had a regression coefficient of 0.238, a t-value of 3.042, with a significance level of 0.003. The results of the F-test showed an F-value of 108.094 with a significance level of 0.000. The critical values of t and F were 1.986 and 2.704 respectively, hence tcalculated > ttable and Fcalculated > Ftable with significance values < 0.05, thus the alternative hypotheses (Ha) were accepted and the null hypotheses (Ho) were rejected, indicating significant influence. These findings confirmed that hypotheses H1, H2, H3, and H4 were accepted and proven valid, as the results aligned with the proposed hypotheses. The most dominant variable influencing taxpayer compliance was taxpayer awareness, as it had the highest t-value. Approximately 77.2% of taxpayer compliance could be explained by tax service quality, taxpayer awareness, and tax incentives, while the remaining percentage was attributed to other external factors. Taxpayer compliance had a very strong relationship with tax service quality, taxpayer awareness, and tax incentives.
The Effect of Tax Service Quality, Taxpayer Awareness, and Tax Incentives on Msme Taxpayer Compliance in Binjai City Sulist Yowati Yuswadi Buulolo; Miftah Rizkina
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2588

Abstract

This study aims to find the influence of the quality of tax services, taxpayer awareness, and tax incentives on the compliance of MSME taxpayers in Binjai City. The population in this study is not known for sure, but the number of samples taken was 96 respondents calculated using the Lemeshow formula. This study uses primary-quantitative data collected through questionnaires and then processed with the SPSS Version 24 application. The analysis technique used is multiple linear regression analysis. The results of the study show that the quality of tax services, taxpayer awareness, and tax incentives both partially and simultaneously have a positive and significant effect on taxpayer compliance in MSMEs in Binjai City. The quality of tax services has a regression value of 0.301, a calculation of 3.327 with a significance of 0.001. Taxpayer awareness has a regression value of 0.334, tcalculation of 3.826 with a significance of 0.000. Tax incentives have a regression value of 0.238, a calculation of 3.042 with a significant value of 0.003. The results of the F test showed an F value of 108.094 with a significance of 0.000. The value of the table is 1.986 and the table F is 2.704 so that the tcount of > tof the table and the Fcount > Ftable with a significant < 0.05, then accept Ha and subtract Ho which means that there is a significant influence. This shows that the hypotheses H1, H2, H3, and H4 are acceptable and proven to be true because the results of the research are in line with the hypothesis proposed. The most dominant variable influencing taxpayer compliance is the variable of taxpayer awareness with the largest calculation. Around 77.2% of taxpayer compliance can be explained and obtained from the quality of tax services, taxpayer awareness, and tax incentives, while the rest is obtained from other factors. Taxpayer compliance has a very strong relationship with the quality of tax services, taxpayer awareness, and tax incentives.
The Effect of Tax Service Quality, Taxpayer Awareness, and Tax Incentives on Msme Taxpayer Compliance in Binjai City Sulist Yowati Yuswadi Buulolo; Miftah Rizkina
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.319

Abstract

This study aims to find the influence of the quality of tax services, taxpayer awareness, and tax incentives on the compliance of MSME taxpayers in Binjai City. The population in this study is not known for sure, but the number of samples taken was 96 respondents calculated using the Lemeshow formula. This study uses primary-quantitative data collected through questionnaires and then processed with the SPSS Version 24 application. The analysis technique used is multiple linear regression analysis. The results of the study show that the quality of tax services, taxpayer awareness, and tax incentives both partially and simultaneously have a positive and significant effect on taxpayer compliance in MSMEs in Binjai City. The quality of tax services has a regression value of 0.301, a calculation of 3.327 with a significance of 0.001. Taxpayer awareness has a regression value of 0.334, tcalculation of 3.826 with a significance of 0.000. Tax incentives have a regression value of 0.238, a calculation of 3.042 with a significant value of 0.003. The results of the F test showed an F value of 108.094 with a significance of 0.000. The value of the table is 1.986 and the table F is 2.704 so that the tcount of > tof the table and the Fcount > Ftable with a significant < 0.05, then accept Ha and subtract Ho which means that there is a significant influence. This shows that the hypotheses H1, H2, H3, and H4 are acceptable and proven to be true because the results of the research are in line with the hypothesis proposed. The most dominant variable influencing taxpayer compliance is the variable of taxpayer awareness with the largest calculation. Around 77.2%  of taxpayer compliance can be explained and obtained from the quality of tax services, taxpayer awareness, and tax incentives, while the rest is obtained from other factors. Taxpayer compliance has a very strong relationship with the quality of tax services, taxpayer awareness, and tax incentives.
Co-Authors Miftah Rizkina Mittha Rizkina