Pengaruh Pemahaman Perpajakan, Pemahaman Akuntansi, dan Pemanfaatan Teknologi Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada UMKM Kabupaten Kotabaru)

Muhammad Alfin Amrullah; Saifhul Anuar Syahdan; Gemi Ruwanti; Lisa Mulianata

Pengaruh Pemahaman Perpajakan, Pemahaman Akuntansi, dan Pemanfaatan Teknologi Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada UMKM Kabupaten Kotabaru)

Muhammad Alfin Amrullah, Saifhul Anuar Syahdan, Gemi Ruwanti, Lisa Mulianata

Abstract

The tax revenues in Indonesia relatively low caused the low level of taxpayer compliance. Micro, small, and medium enterprises (MSMEs) has increased growth and considered to have the potential to provide revenue in the tax sector, but it is still unable to meet acceptable result. The low level understanding taxation, understanding accounting and not optimal utilization of information technology could be the reason for the low taxpayer compliance. This study aims to demonstrate empirically the effect of understanding taxation, understanding accounting, utilization of information technology on MSMEs taxpayer compliance. The population in this study is MSMEs registered in Department of Cooperatives, small businesses, and industry in Kotabaru regency with samples of 99 respondent. This research uses primary data, by giving questionnaires to respondents by offline (face to face) and online (google form). Sampling method in this research uses convenience sampling method. Data analysis using multiple linear regression analysis. The results showed that understanding of taxation and utilization of information technology has positive effect on MSMEs taxpayer compliance, but understanding of accounting has no effect on MSMEs taxpayer compliance.

Keywords

Tax compliance, Understanding taxation, Understanding accounting, Utilization of information technology, MSMEs

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