Analisis Kepatuhan Perpajakan untuk Sektor UMKM dengan Jenis Usaha Jasa Penitipan Motor di Stasiun Depok , Citayam dan Bojong Gede Tahun 2025
(Analysis of Tax Compliance for MSMEs in the Motorcycle Parking Service Sector at Depok, Citayam, and Bojong Gede Stations in 2025)
DOI:
https://doi.org/10.31334/transparansi.v8i2.5447Kata Kunci:
Kepatuhan Pajak; UMKM; Pajak Penghasilan Akhir; Jasa Penyimpanan Sepeda Motor;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.
Abstract
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.
Referensi
Sari, M. P., & Putra, A. N. (2022). Perpajakan Indonesia untuk UMKM. Yogyakarta: Deepublish.
Ardiyanto, H. & Wicaksono, B. (2023). Kepatuhan Pajak UMKM: Teori dan Praktik di Indonesia. Bandung: Pustaka Reka Cipta.
Direktorat Jenderal Pajak. (2024). Laporan Tahunan Direktorat Jenderal Pajak 2024. Jakarta: Kementerian Keuangan Republik Indonesia.
Badan Pusat Statistik. (2023). Perkembangan Sektor Usaha Mikro Kecil 2023. Jakarta: BPS RI.
Direktorat Jenderal Pajak. (2022). Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan. Jakarta: Kementerian Keuangan Republik Indonesia.
Direktorat Jenderal Pajak. (2023). Modul Edukasi Perpajakan untuk UMKM: Kewajiban Pajak, PPh Final UMKM, dan Pelaporan SPT Tahunan. Jakarta: Direktorat Penyuluhan, Pelayanan, dan Hubungan Masyarakat DJP.
Kementerian Koperasi dan UKM. (2023). Statistik UMKM Indonesia 2023. Jakarta: Deputi Bidang Usaha Mikro, Kementerian KUKM.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi, 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 commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-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
Transparansi : Jurnal Ilmiah Ilmu Administrasi, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi, permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi,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.
Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the articles editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi 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.
