Authors:

Komang Putra Suardana, Gayatri Gayatri

Abstract:

“The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Economics and Business, Udayana University, using a saturated sample. Where the number of samples in this study were 30 people, namely the entire population of accounting studies program students in 2016 and 2017 who have a business producing samples. The sample selection method uses a purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results found that taxation socialization, tax knowledge, and calculation of tax rates at the level of tax participation of students as SMEs. Keywords: Socialization; Knowledge; Rates; Tax Compliance.”

Keywords

Socialization; Knowledge; Rates; Tax Compliance.

Downloads:

Download data is not yet available.

References

  • Adi, T. W. (2018). Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Cilacap. 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
  • Akinboade, O. A. (2015). Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon. Managing Global Transitions.
  • Aladejebi, D. O. (2018). Measuring Tax Compliance among Small and Medium Enterprises in Nigeria. International Journal of Accounting and Taxation, 6(2), 29–40. https://doi.org/10.15640/ijat.v6n2a4
  • Ananda, P. R. D., Kumadji, S., & Husaini, A. (2015). Pengaruh Sosialisasi Perpajakan, Tarif Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi pada UMKM yang Terdaftar sebagai Wajib Pajak di Kantor Pelayanan Pajak Pratama Batu). Jurnal Perpajakan (JEJAK. https://doi.org/10.1145/3132847.3132886
  • Angelia, D. C., & Fajriana, I. (2018). Pengaruh Sosialisasi dan Tingkat Pemahaman Terhadap Kepatuhan Setelah Penerapan Peraturan Pemerintah No 23 Tahun 2018 Pada Pelaku UMKM di Kota Palembang. (23), 1–15.
  • Astina, I. P. S. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan Fiskus dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan WPOP. E-Jurnal Akuntansi, 23, 1–30. https://doi.org/10.24843/EJA.2018.v23.i01.p01
  • Burhan, H. P. (2015). Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Persepsi Wajib Pajak Tentang Sanksi Pajak dan Impelementasi PP Nomor 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak Orang Pribadi ( Studi Empiris pada Wajib Pajak di Kabupaten Banjarnegara ). 4(2), 998–1012.
  • Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2019.v26.i03.p08
  • Dlamini, B. (2017). Determinants of Tax Non-Compliance among Small and Medium Enterprises in Zimbabwe. Journal of Economics and Behavioral Studies. https://doi.org/10.22610/jebs.v9i4.1837
  • Faizin, M. R., Kertahadi, & Ruhana, I. (2016). Pengaruh Sosialisasi,Pemahaman,Dan Kesadaran Prosedur Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi Pajak Bumi Bangunan Perdesaan dan Perkotaan di Desa Mojoranu Kabupaten Bojonegoro). Jurnal Perpajakan (JEJAK).
  • Fatmawati. (2015). Pengaruh Pemahaman Wajib Pajak Atas PP No. 46 Tahun 2013 dan Implementasi Self-Assessment System Terhadap Kepatuhan Wajib Pajak Dengan Persepsi Wajib Pajak Sebagai Variabel Moderasi (Studi Empiris Pada Pelaku UMKM Kerajinan Gerabah Kasongan). Skripsi Dipublikasikan. https://doi.org/10.1145/3132847.3132886
  • Gitaru, K. (2016). The Effect of Taxpayer Education on Tax Compliance in Kenya.( a case study of SME’s in Nairobi Central Business District). (70986).
  • Hassan, N., Nawawi, A., & Puteh Salin, A. S. A. (2016). Improving Tax Compliance Via Tax Education - Malaysian Experience. 15(2), 243–262.
  • Inasius, F. (2015). Tax Compliance of Small and Medium Enterprises: Evidence from Indonesia. Accounting and Taxation, 7(1), 67–73. https://doi.org/10.1007/s13398-014-0173-7.2
  • Kuug, S. N. (2016). Factors Influencing Tax Compliance of Small and Medium Enterprises in Ghana. University of Ghana.
  • Manual, V., & Zhi Xin, A. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56–70.
  • Mukhlis, I., Utomo, S. H., & Soesetio, Y. (2015). The Role of Taxation Education on Taxation Knowledge and Its Effect on Tax Fairness as well as Tax Compliance on Handicraft SMEs Sectors in Indonesia. International Journal of Financial Research. https://doi.org/10.5430/ijfr.v6n4p161
  • Newman, W., & Nokhu, M. (2018). Evaluating the impact of tax knowledge on tax compliance among small medium enterprises in a developing country. Academy of Accounting and Financial Studies Journal, 22(6), 1–14.
  • Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 08(01), 1–9. https://doi.org/10.4236/ib.2016.81001
  • Setyorini, T. C. (2016). The Influence of Tax Knowledge, Managerial Benefit and Tax Socialization Toward Taxpayer’s Willingness to Pay SME’s Tax. Acta Universitatis Danubius. Œconomica), 12(5), 96–107.
  • Suntono, & Kartika, A. (2015). Pengaruh Pemahaman Peraturan Pajak dan Pelayanan Aparat Pajak Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi (Studi Kasus Pada UMKM yang terdaftar di KPP Pratama Demak). Dinamika Akuntansi, Keuangan Dan Perbankan.
  • Wahabu, A. (2017). Examining Tax Compliance of Small and Medium-Sized Enterprises in the Tamale Metropolis. Thesis, (January), 1–55.
  • Wardani, D. K., & Wati, E. (2018). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen). Nominal, Barometer Riset Akuntansi Dan Manajemen. https://doi.org/10.21831/nominal.v7i1.19358
  • Wulandari, T., Andreas, A., & Ilham, E. (2015). Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak DenganKesadaran Wahub Pajak Sebagai Variabel Intervening (Studi Pada KPP Pekanbaru Senalepan). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau.
  • Yulsiati, H. (2015). Analisis Pengaruh Sikap, Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Kemuning Kota Palembang. Jurnal Akuntanika.
  • Yusnidar, J., Sunarti, & Prasetya, A. (2015). Pengaruh Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Melakukan Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Studi pada Wajib Pajak PBB-P2 Kecamatan Jombang Kabupaten Jombang). Jurnal Perpajakan (JEJAK), 1(1), 1–10.

PDF:

https://jurnal.harianregional.com/akuntansi/full-59787

Published

2020-09-27

How To Cite

SUARDANA, Komang Putra; GAYATRI, Gayatri. Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM.E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2311 - 2322, sep. 2020. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-59787. Date accessed: 29 Feb. 2024. doi:https://doi.org/10.24843/EJA.2020.v30.i09.p11.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 30 No 9 (2020)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License