JEKOS (Jurnal Ekonomi dan Sosial)
Vol. 3 No. 2 (2026): My Jurnal Agustus 2026

PENGARUH KEPATUHAN WAJIB PAJAK, KESEIMBANGAN KEHIDUPAN KERJA DAN EVALUASI KINERJA TERHADAP PRODUKTIVITAS PADA PELAKU USAHA UMKM: PRODUKTIVITAS PADA PELAKU USAHA UMKM

Salwa (Universitas Pamulang)



Article Info

Publish Date
23 Aug 2026

Abstract

This study aims to analyze the effect of Taxpayer Compliance, Work-Life Balance, and Performance Evaluation on Productivity among Micro, Small, and Medium Enterprise (MSME) business actors. This research is motivated by the importance of increasing the productivity of MSME business actors, which is influenced not only by business operational aspects but also by compliance with tax obligations, the ability to balance work and personal life, and the implementation of performance evaluation. This study uses a quantitative approach. The population in this study consisted of 38,630 MSME business actors, with a sample of 100 respondents determined using the Slovin formula with a 10% margin of error. Data were collected through questionnaires distributed to the respondents. The data analysis technique used was multiple linear regression analysis with the assistance of IBM SPSS. The results of the study indicate that Taxpayer Compliance, Work-Life Balance, and Performance Evaluation simultaneously have a significant effect on Productivity among MSME business actors. This is demonstrated by the F-test result, which shows an F-value of 19.395 with a significance value of < 0.001. These results indicate that the three independent variables jointly contribute to explaining changes in the productivity of MSME business actors. Therefore, improving compliance with tax obligations, maintaining a balance between work and personal life, and implementing effective performance evaluations can support increased productivity among MSME business actors. Keywords: Taxpayer Compliance, Work-Life Balance, Performance Evaluation,  Productivity, MSMEs.

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Journal Info

Abbrev

jekos

Publisher

Subject

Economics, Econometrics & Finance

Description

Fokus dan Ruang Lingkup JEKOS (Jurnal Ekonomi dan Sosial) berfokus pada publikasi hasil penelitian dan pengembangan terkini di bidang ekonomi, sosial, dan ilmu-ilmu terkait. Jurnal ini bertujuan menjadi wadah ilmiah bagi akademisi, peneliti, dan praktisi untuk berbagi temuan penelitian yang ...