Taxpayer Perception, Implementation of SME’s Accounting, Self Assessment System and Income Level to Compliance with SME’s Taxpayers

Pramita, Yulinda Devi and Yuliani, Nur Laila (2021) Taxpayer Perception, Implementation of SME’s Accounting, Self Assessment System and Income Level to Compliance with SME’s Taxpayers. In: BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia.

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Abstract

The implementation of PP No. 23 tahun 2018 is a strategic step taken by the government in an effort to increase and optimize income tax collection. The reason behind the goal of the SME’s income tax policy is that the contribution of SME’s to the economy is very large, but the contribution of SME’s in taxation revenue is very small. Several strategic steps have been taken by the government through the DJP, including the ease and simplification of tax treatment for SME’s businesses and determining the cost taxation according to the capabilities of SME’s. The self-assessment system in reality, the system is difficult to run as expected and has the potential for abuse. The research data used as a sample of 58 questionnaires filled out by owners/ managers of SME’s in Magelang City who already have a NPWP. The test results show that the Taxpayers' Perceptions of Government Regulation PP No. 23 tahun 2018 and the Self Assessment System have a significant positive effect on SME Taxpayer Compliance in Magelang City. Meanwhile, the application of accounting for SME’s and income levels has no effect on SME’s taxpayer compliance in Magelang City. The implication of this research is the importance of understanding tax regulations and knowledge of the self-assessment system for SME’s so that it will further improve compliance with paying SME’s taxes in a conscious manner without any presure from regulations.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: taxpayer perception self assessment compliance
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 20 Apr 2022 13:34
Last Modified: 20 Apr 2022 13:34
URI: https://eprints.eudl.eu/id/eprint/10597

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