ANALISIS DETERMINAN TAX MORALE PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM)

DOI:

https://doi.org/10.29303/akurasi.v4i2.119

Authors

  • Nurhidayati
  • Hanik Susilawati Muamarah a:1:{s:5:"en_US";s:33:"Polytechnic State of Finance STAN";}
  • Riani Budiarsih

Keywords:

moral pajak, kepercayaan, norma

Abstract

Penelitian ini mendiskusikan tentang determinan yang membentuk moral pajak (tax morale) pelaku Usaha Mikro Kecil dan Menengah (UMKM), dengan fokus pada faktor-faktor yang mempengaruhi kepatuhan sukarela wajib pajak UMKM.  Kepercayaan terhadap pemerintah, pengetahuan perpajakan, dan norma diprediksi  merupakan pembentuk utama kepatuhan sukarela wajib pajak yang mempengaruhi tax morale pelaku UMKM.  Pengujian dilakukan terhadap 66 pelaku UMKM yang merupakan peserta Program Beli Kreatif Lokal, menggunakan teknik simple random sampling yang selanjutnya dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kepercayaan terhadap pemerintah dan norma berpengaruh signifikan terhadap tax morale pelaku UMKM, sedangkan pengetahuan perpajakan tidak berpengaruh signifikan terhadap tax morale pelaku UMKM. Hasil penelitian ini mengimplikasikan bahwa pemerintah harus dapat menumbuhkan kepercayaan masyarakat agar terbentuk tax morale pada pelaku UMKM. 

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Published

2021-12-23

How to Cite

Nurhidayati, Muamarah, H. S., & Budiarsih, R. (2021). ANALISIS DETERMINAN TAX MORALE PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 257–272. https://doi.org/10.29303/akurasi.v4i2.119