PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE
| Main Authors: | Nitara, Putu Guri, Setiawan, Putu Ery |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Udayana
, 2023
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| Online Access: |
https://ojs.unud.ac.id/index.php/eeb/article/view/91820 https://ojs.unud.ac.id/index.php/eeb/article/view/91820/52144 |
Daftar Isi:
- The Covid-19 pandemic has led E-commerce business models become one of the many best selling strategies that has widely adopted by MSMEs. The number of MSME actors that adopted E-commerce business models has increased every year, in contrast their taxpayers’s compliance levels is still low. This study aims to obtain empirical evidence on the effect of tax incentives, income levels and tax socialization on E-commerce MSME taxpayer compliance during the Covid-19 pandemic. This study used purposive sampling method, with a total sample of 97 MSMEs taxpayers who use E-commerce selling strategy and actively registered at KPP Pratama Denpasar Barat. The research method used in this study is multiple linear regression. The results found that tax incentives, income levels, and tax socialization had a significant positive effect on taxpayer compliance among MSMEs in E-commerce business. The theoretical implications of this research are able to support attribution theory and theory of planned behavior, and the practical implications can be taken into consideration in making policies to maximize taxpayer compliance.
- Pandemi Covid-19 menjadikan E-commerce sebagai salah satu strategi penjualan yang banyak diadaptasi oleh UMKM. Kenaikan jumlah pelaku UMKM E-commerce berbanding terbalik dengan kepatuhan perpajakannya. Penelitian ini bertujuan untuk mendapatkan bukti empiris atas pengaruh insentif pajak, tingkat pendapatan dan sosialiasi perpajakan terhadap kepatuhan wajib pajak UMKM E-commerce pada masa pandemi Covid-19. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga didapatkan jumlah sampel sebanyak 97 wajib pajak UMKM wajib yang berbisnis melalui E-commerce yang terdaftar aktif di KPP Pratama Denpasar Barat. Teknik analisis data dilakukan dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa insentif pajak, tingkat pendapatan, dan sosialiasi perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM E-commerce. Implikasi teoritis penelitian ini mampu mendukung atribution theory dan theory of planned behaviour, serta implikasi praktis dapat menjadi bahan pertimbangan dalam membuat kebijakan untuk memaksimalkan kepatuhan wajib pajak.