Pengaruh Sanksi Pajak dan Tarif Pajak terhadap Kepatuhan Wajib Pajak UMKM di Jagakarsa, Jakarta Selatan
Abstract
This study aims to examine the effect of tax sanctions and tax rates on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Jagakarsa, South Jakarta. The research uses a quantitative approach with a sample of 98 respondents selected using the Slovin formula. Data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression, F-test, R-squared test, and t-test. The findings show that tax sanctions have a significant positive effect on tax compliance with a t-value of 4.050 > t-table value 1.660, and a determination coefficient of 51.9%. Similarly, tax rates significantly affect compliance with a t-value of 6.130 > t-table value 1.660, and a determination coefficient of 59.5%. Simultaneously, tax sanctions and tax rates significantly influence compliance with an R-squared value of 64.8% and a regression equation of Y = 0.225 + 0.420X1 + 0.483X2 + e. These results highlight the importance of fair enforcement and balanced tax policies to improve taxpayer compliance among MSMEs.
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
