Pengaruh Penerapan Peraturan Pemerintah No.23, Self Assessment System, Dan Laba Penghasilan terhadap Kepatuhan Wajib Pajak UMKM di Kota Pontianak

Yasmin Defi Izaty (Universitas Tanjungpura)
Sari Rusmita (Universitas Tanjungpura)
Syarbini Ikhsan (Universitas Tanjungpura)

Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi

This study aims to analyze the effect of the implementation of Government Regulation No. 23 of 2018, the Self Assessment System, and income profit on MSME taxpayer compliance in Pontianak City. The study employed a quantitative approach using primary data collected through questionnaires distributed to 153 MSME owners selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS, including validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The findings indicate that the implementation of Government Regulation No. 23 of 2018, the Self Assessment System, and income profit have positive and significant effects on MSME taxpayer compliance, both partially and simultaneously. Among these variables, income profit was identified as the most dominant factor affecting taxpayer compliance. These findings suggest that better tax regulations, effective implementation of the self-assessment system, and improved business profitability encourage higher compliance among MSME taxpayers. This study concludes that tax policies, taxation systems, and taxpayers' economic conditions play important roles in strengthening taxpayer compliance and supporting sustainable tax revenue growth in Pontianak City.