Analisis Kepatuhan Perpajakan untuk Sektor UMKM dengan Jenis Usaha Jasa Penitipan Motor di Stasiun Depok , Citayam dan Bojong Gede Tahun 2025
DOI:
https://doi.org/10.31334/transparansi.v8i2.5447Abstract
(Analysis of Tax Compliance for MSMEs in the Motorcycle Parking Service Sector at Depok, Citayam, and Bojong Gede Stations in 2025)
Micro, Small, and Medium Enterprises (MSMEs) engaged in motorcycle parking services around Depok, Citayam, and Bojong Gede Stations play an important role in supporting commuter mobility. The increasing number of daily transportation users has driven the growth of these businesses, making them a significant source of income for local MSME operators. This study aims to analyze the level of tax compliance among MSMEs in this sector during 2025 and to identify the factors that influence it. The research employs a descriptive quantitative approach, with data collected from 15 business operators through short interviews.
The findings indicate that tax compliance levels among respondents vary considerably. A portion of the operators have not yet fulfilled their tax obligations properly. Only those who are already subject to the Final Income Tax (PPh Final) were found to have submitted their Annual Tax Returns, while the remaining respondents still lack understanding of their tax obligations and are unfamiliar with the applicable tax regulations.
Abstrak
Usaha Mikro, Kecil, dan Menengah (UMKM) yang bergerak dibidang jasa penitipan motor disekitar stasiun Depok, Citayam, dan Bojong Gede memiliki peran penting dalam mendukung mobilitas para komuter, meningkatnya jumlah pengguna transportasi harian mendorong berkembangnya usaha tersebut sehingga menjadi sumber pendapatan yang signifikan bagi pelaku UMKM setempat. Penelitian ini bertujuan menganalisis tingkat kepatuhan pajak UMKM pada sektor ini selama tahun 2025 serta mengidentifikasi factor-faktor yang mempengaruhinya.
Metode penelitian menggunakan pendekatan deskriptif kuantitatif dengan pengumpulan data dari 15 pelaku usaha melalui wawancara singkat. hasil penelitian ini menunjukan bahwa tingkat kepatuhan pajak para responden masih bervariasi, sebagian pelaku usaha masih belum memenuhi kewajiban perpajakan dengan baik, hanya pelaku usaha yang sudah memenuhi syarat pajak penghasilan final saja yang sudah melakukan pelaporan Surat Pemberitahuan Tahunan, sisanya masih belum paham kewajiban perpajakan bahkan tidak tau sama sekalitentang aturan yang berlaku
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