Investigasi Ketaatan Pajak Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap Asas Keadilan, Pemahaman, dan Sosialisasi Perpajakan

Gunaasih Sang Ayu Putu Piastini (Universitas Atma Jaya Yogyakarta, Sleman, Daerah Istimewa Yogyakarta)
Ratna Handayani Zendrato (Universitas Atma Jaya Yogyakarta, Sleman, Daerah Istimewa Yogyakarta)

JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Vol 9 No 2 (2022)

ABSTRACT This study investigated the tax liability of micro, small and medium enterprise (MSME) at Gunungsitoli. The tax payment liability of MSME was measured based on three factors principle justice, socialization, and understanding of tax liability. The data population was collected by questionnaire method from individual MSME at Gunungsitoli. MSME had been registered at the local cooperative agency and small and medium enterprise (MSME) at Gunungsitoli. The sample criteria of the data population were determined by the purposive sampling method. However, there was only 98 respondent that corresponded to the sample criteria and then could be calculated by the Slovin formula. The analysis was conducted by applying the multiple linear regression method. Based on the study literature, three hypothesises were developed and need to be investigated. The hypothesises were (1) tax justice positively affected the tax liability of MSME, (2) tax socialization positively affected the tax liability of MSME, (3) tax understanding positively affected the tax liability of MSME. ABSTRAK Penelitian ini menginvestigasi kewajiban pajak dari usaha mikro, kecil, dan menengah (UMKM) yang ada di Gunungsitoli. Kewajiban pajak UMKM diukur berdasarkan tiga faktor diantaranya adalah asas keadilan, sosialisasi, dan pemahaman kewajiban pajak. Data populasi dikumpulkan menggunakan metode kuesioner dari masing-masing UMKM yang ada di Gunungsitoli. Dinas koperasi dan usaha kecil menengah telah mencatat jumlah UMKM setempat. Kriteria sampel berdasarkan populasi data ditentukan melalui metode purposive sampling. Namun dari data populasi yang diperoleh, hanya 98 responden yang sesuai dengan kriteria dan untuk kemudian dihitung menggunakan rumus Slovin. Analisis dilakukan dengan menerapkan metode multiple linear regression. Berdasarkan hasil kajian pustaka, tiga hipotesis dikembangkan dan diinvestigasi. Ketiga hipotesis tersebut diantaranya adalah (1) prinsip keadilan perpajakan berdampak positif pada kewajiban UMKM, (2) sosialisasi perpajakan berdampak positif pada kewajiban UMKM, (3) pemahaman perpajakan berdampak positif pada kewajiban UMKM.