FAKTOR INTERNAL DAN EKSTERNAL PELAKU UMKM TERHADAP KEPATUHAN PAJAK (STUDI KASUS PADA PELAKU UMKM KABUPATEN BANTUL, YOGYAKARTA)

doi:10.35450/jip.v12i03.731

Authors

Universitas Putra Bangsa
Universitas Putra Bangsa

DOI:

https://doi.org/10.35450/jip.v12i03.731

Keywords:

Socialization; Tax Knowledge; Tax Compliance.

Abstract

Small Micro Medium Enterprises (MSMEs) are one of the most important parts of the Indonesian economy today. With a large contribution in various aspects. MSMEs are not only the driving force of the country's economy, but also the backbone for the wider community. The background of this research is to study the factors that influence MSME taxpayer compliance in Bantul Regency, Yogyakarta. The method in this research is through a qualitative approach which aims to provide an overview of the compliance behavior of MSME actors. The participants in this study amounted to ten people. The sampling method used was purposive sampling. The technique used is in depth interview with semi-structured interviews. Furthermore, the data is reduced and presented. The results showed that most MSME taxpayers have behaved tax-compliant. Tax compliance comes from internal factors and external factors. External factors in the form of relationships with the tax office and tax socialization. Internal factors that influence tax compliance behavior are tax knowledge and tax awareness.

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