Research Article
Taxpayer Perception, Implementation of SME’s Accounting, Self Assessment System and Income Level to Compliance with SME’s Taxpayers
@INPROCEEDINGS{10.4108/eai.18-11-2020.2311710, author={Yulinda Devi Pramita and Nur Laila Yuliani}, title={Taxpayer Perception, Implementation of SME’s Accounting, Self Assessment System and Income Level to Compliance with SME’s Taxpayers}, proceedings={Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia}, publisher={EAI}, proceedings_a={BIS-HSS}, year={2021}, month={9}, keywords={taxpayer perception self assessment compliance}, doi={10.4108/eai.18-11-2020.2311710} }- Yulinda Devi Pramita
Nur Laila Yuliani
Year: 2021
Taxpayer Perception, Implementation of SME’s Accounting, Self Assessment System and Income Level to Compliance with SME’s Taxpayers
BIS-HSS
EAI
DOI: 10.4108/eai.18-11-2020.2311710
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.