Menilai Hubungan Antara Pengetahuan dan Kepatuhan Pajak di Kalangan Wajib Pajak UKM

Rahma Andriansa

doi:10.69725/jipi.v1i2.110

Authors

Rahma Andriansa Manajemen Keuangan, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia

DOI:

https://doi.org/10.69725/jipi.v1i2.110

Keywords:

Pengetahuan pajak, Kepatuhan Pajak, Usaha Kecil dan Menengah, Perilaku Wajib Pajak

Abstract

Tujuan: Penelitian ini mengeksplorasi hubungan antara pengetahuan pajak dan perilaku kepatuhan pada usaha kecil dan menengah (UKM).
Metode: Pendekatan kuantitatif menggunakan kuesioner terstruktur untuk mengumpulkan data dari pemilik UKM, menganalisis pengetahuan dan kepatuhan pajak melalui analisis regresi.
Hasil: Temuan menunjukkan adanya korelasi positif antara pengetahuan pajak dan perilaku kepatuhan. Tingkat pengetahuan pajak yang lebih tinggi dikaitkan dengan peningkatan tingkat kepatuhan, yang menunjukkan bahwa wajib pajak yang memiliki pengetahuan yang luas lebih mungkin untuk memenuhi kewajiban pajak mereka. Analisis ini juga mengungkapkan bahwa pemahaman pajak memainkan peran mediasi yang penting dalam hubungan ini.
Kebaruan: Penelitian ini berkontribusi pada literatur yang ada dengan menyoroti mekanisme spesifik yang melaluinya pengetahuan pajak mempengaruhi kepatuhan dalam konteks UKM. Dengan menekankan interaksi antara pengetahuan dan pemahaman, penelitian ini memberikan perspektif yang berbeda tentang perilaku wajib pajak yang melampaui model tradisional.
Implikasi Praktis: Penelitian menunjukkan bahwa meningkatkan pengetahuan perpajakan di kalangan UKM penting untuk meningkatkan kepatuhan pajak. Pembuat kebijakan dan otoritas pajak disarankan untuk mengembangkan inisiatif dan sumber daya edukasi yang sesuai dengan kebutuhan UKM, guna menumbuhkan budaya kepatuhan yang menguntungkan bagi perusahaan dan ekonomi secara keseluruhan.

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Author Biography

Rahma Andriansa, Manajemen Keuangan, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia

Rahma Andriansa., S.M., M.M
ID SCOPUS: 59328408800
Manajemen Keuangan, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia
https://scholar.google.com/citations?user=FkWI0PkAAAAJ&hl=en&authuser=1

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