THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

ABSTRACT This research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the applicati...

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Autores principales:	I Nyoman Darmayasa, Ni Wayan Desy Widhi Utami, I Nyoman Mandia
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2021
Materias:	tax compliance voluntary tax compliance taxpayers perception msmes kepatuhan pajak kepatuhan sukarela persepsi wajib pajak wp umkm Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/64ea2f3126054f10b5c66090f3b9ae12
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spelling	oai:doaj.org-article:64ea2f3126054f10b5c66090f3b9ae122021-12-02T17:05:10ZTHE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION2302-62512477-499510.25273/jap.v10i1.7129https://doaj.org/article/64ea2f3126054f10b5c66090f3b9ae122021-04-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/7129https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of fines/sanctions, tax audits, tax knowledge, tax education, trust in tax authorities, a fair tax system, social norms, and ease of tax administration. These factors internalize into a value in the self of MSMEs, which is reflected through behavioral compliance. The shaping of positive tax perception is capital to realize tax awareness. The study results contribute to the realization of MSMEs compliance, both tax authorities and MSMEs. ABSTRAK Penelitian ini bertujuan untuk memahami persepsi wajib pajak usaha mikro kecil menengah (WP UMKM) tentang kepatuhan pajak sebagai bentuk perwujudan kepatuhan sukarela. Penelitian ini menggunakan metode interpretif kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan WP UMKM dipengaruhi oleh penerapan denda/sanksi, pemeriksaan pajak, pengetahuan perpajakan, edukasi, kepercayaan terhadap otoritas pajak, sistem pajak yang adil, nilai sosial, dan kemudahan administrasi perpajakan. Faktor-faktor ini diinternalisasi menjadi sebuah nilai dalam diri WP UMKM yang kemudian tercermin melalui perilaku kepatuhannya. Pembentukan persepsi pajak yang positif merupakan modal untuk mewujudkan kesadaran pajak. Hasil penelitian berkontribusi terhadap perwujudan kepatuhan baik otoritas pajak maupun WP UMKM.I Nyoman DarmayasaNi Wayan Desy Widhi UtamiI Nyoman MandiaUniversitas PGRI Madiunarticletax compliancevoluntary tax compliancetaxpayers perceptionmsmeskepatuhan pajakkepatuhan sukarelapersepsi wajib pajakwp umkmEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 10, Iss 1, Pp 63-72 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	tax compliance voluntary tax compliance taxpayers perception msmes kepatuhan pajak kepatuhan sukarela persepsi wajib pajak wp umkm Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	tax compliance voluntary tax compliance taxpayers perception msmes kepatuhan pajak kepatuhan sukarela persepsi wajib pajak wp umkm Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 I Nyoman Darmayasa Ni Wayan Desy Widhi Utami I Nyoman Mandia THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION
description	ABSTRACT This research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of fines/sanctions, tax audits, tax knowledge, tax education, trust in tax authorities, a fair tax system, social norms, and ease of tax administration. These factors internalize into a value in the self of MSMEs, which is reflected through behavioral compliance. The shaping of positive tax perception is capital to realize tax awareness. The study results contribute to the realization of MSMEs compliance, both tax authorities and MSMEs. ABSTRAK Penelitian ini bertujuan untuk memahami persepsi wajib pajak usaha mikro kecil menengah (WP UMKM) tentang kepatuhan pajak sebagai bentuk perwujudan kepatuhan sukarela. Penelitian ini menggunakan metode interpretif kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban perpajakan WP UMKM dipengaruhi oleh penerapan denda/sanksi, pemeriksaan pajak, pengetahuan perpajakan, edukasi, kepercayaan terhadap otoritas pajak, sistem pajak yang adil, nilai sosial, dan kemudahan administrasi perpajakan. Faktor-faktor ini diinternalisasi menjadi sebuah nilai dalam diri WP UMKM yang kemudian tercermin melalui perilaku kepatuhannya. Pembentukan persepsi pajak yang positif merupakan modal untuk mewujudkan kesadaran pajak. Hasil penelitian berkontribusi terhadap perwujudan kepatuhan baik otoritas pajak maupun WP UMKM.
format	article
author	I Nyoman Darmayasa Ni Wayan Desy Widhi Utami I Nyoman Mandia
author_facet	I Nyoman Darmayasa Ni Wayan Desy Widhi Utami I Nyoman Mandia
author_sort	I Nyoman Darmayasa
title	THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION
title_short	THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION
title_full	THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION
title_fullStr	THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION
title_full_unstemmed	THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION
title_sort	embodiment of voluntary compliance through understanding of msmes tax compliance perception
publisher	Universitas PGRI Madiun
publishDate	2021
url	https://doaj.org/article/64ea2f3126054f10b5c66090f3b9ae12
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THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

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