Analysis of The Level of Taxpay Compliance For Micro Small Medium Enterprises in Paying Tax in Labuan Bajo
Article Sidebar
Main Article Content
Abstract
This study aims to analyze the level of taxpayer compliance for SMEs in paying taxes in Labuan Bajo. The research method used is a quantitative descriptive method. The population of this study was 200 MSME actors in Labuan Bajo and the data collection technique used in this study was distributing questionnaires to respondents. The method of data analysis was carried out using a total sample of 100 MSME taxpayer respondents. Then the respondents' answers could be developed using the three box method formula. The results showed that the compliance of MSME taxpayers in Labuan Bajo in complying with tax regulations reached an average of 72.79% and was included in the high category.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
S. R. Lestary, M. Sueb, and I. Yudianto, “The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs),” J. Account. Audit. Bus., vol. 4, no. 1, p. 87, 2021, doi: 10.24198/jaab.v4i1.31998.
A. Nurkhin, I. Novanty, M. Muhsin, and S. Sumiadji, “The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance,” J. Keuang. dan Perbank., vol. 22, no. 2, pp. 240–255, 2018, doi: 10.26905/jkdp.v22i2.1678.
M. F. Hefriansyah, “Tax Revenues: Taxpayer Compliance as Intervening,” Int. J. Bus. Econ., vol. 4, no. 2, pp. 134–140, 2023, doi: 10.30596/ijbe.v4i2.14017.
A. H. Syam, B. Modding, J. Kamase, and A. Arfah, “Influence of Service Marketing, Quality of Service to Decision Students in Choosing Private Higher Education in Makassar,” J. Res. Bus. Manag., vol. 5, no. 5, pp. 41–46, 2017, [Online]. Available: https://www.questjournals.org/jrbm/v5-i5.html
H. Hasdinawati, S. Fatimah, A. Fitriani, and Y. Yudarti, “Implementation of Tax E-Billing in Payment of PPh 21 in the Office of Services, Counseling and Consulting Sinjai Regency Taxation,” J. Ad’ministrare, vol. 8, no. 2, p. 401, 2021, doi: 10.26858/ja.v8i1.24327.
I. Imron, “Analisa Pengaruh Kualitas Produk Terhadap Kepuasan Konsumen Menggunakan Metode Kuantitatif Pada CV. Meubele Berkah Tangerang,” Indones. J. Softw. Eng., vol. 5, no. 1, pp. 19–28, 2019, doi: 10.31294/ijse.v5i1.5861.
D. Denyntha and A. Hidayatulloh, “Kepatuhan Wajib Pajak Umkm Di Kabupaten Bantul: Faktor Yang Memengaruhinya,” Wahana Ris. Akunt., vol. 9, no. 2, p. 132, 2021, doi: 10.24036/wra.v9i2.112378.
R. Sitawati and J. Subarka, “The effect of taxpayer awareness on personal tax compliance with the willingness to pay tax as a mediation variable,” Fair Value J. Ilm. Akunt. dan Keuang., vol. 5, no. 4, pp. 1971–1978, 2022, doi: 10.32670/fairvalue.v5i4.2813.
yosi D. Asrinanda, “Taxpayer Knouwledge, Fiscus Services, and Taxation Sanctions Affect Taxpayer Compliance With Personnels Case Study: Pratama Tax Service Office North Bekasi,” Int. J. Acad. Res. Bussiness Soc. Sci., vol. VOL.08 NO.10 2018, pp. 539–550, 2018.
Eprs, In-Depth Analysis Eu-Us trade and investment relations: Effects on tax evasion, money laundering and tax transparency Ex-Post Impact Assessment, no. March. 2017.
Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.CV, 2013.
R. Kurnianingsih, “Analisis Pajak Penghasilan sebelum dan setelah Undang-Undang Nomor 7 Tahun 2021 bagi WP Orang Pribadi,” J. Competency Bus., vol. 5, no. 02, pp. 112–129, 2022, doi: 10.47200/jcob.v5i02.1097.