Tinjauan Faktor Penyebab Rendahnya Kepatuhan Pajak Penghasilan UMKM Kuliner Khas Bali di Kabupaten Badung

Ni Made Sri Meliandari (Politeknik Keuangan Negara STAN)
Rachmad Utomo (Politeknik Keuangan Negara STAN)

Jurnal Pajak Indonesia (Indonesian Tax Review)
Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan

The purpose of this study is to describe the causes of the low tax compliance of Bali Culinary MSMEs in Badung Regency and alternative solutions for KPP Pratama Badung Selatan to overcome this problem. In addition, this study also explains the perception of MSMEs on the amount of tax that must be paid after the reduction in tax rates to 0.5%. The method used in this study is a qualitative descriptive method with field studies and literature studies as data collection methods. This study shows that the increasing number of MSMEs in Indonesia has not been matched by increased income tax compliance. The decrease in income tax rates has not been able to increase the intention of MSMEs to pay income taxes. The low tax compliance is caused by internal and external factors. The perception of MSMEs still tends to be unfavorable towards reducing tax rates, so that they have not been able to influence the intention of MSMEs to comply, but instead encourage their intention to behave disobediently. In dealing with low MSMEs tax compliance, KPP Pratama Badung Selatan uses an application as an alternative solution for more optimal supervision of MSMEs taxpayers.