Rendy Agustinus, Ruslaini Ruslaini, Yessica Amelia

Kepatuhan Pajak UMKM: Analisis Empiris atas Faktor Internal dan Eksternal Wajib Pajak UMKM di DKI Jakarta

Introduction

Kepatuhan pajak umkm: analisis empiris atas faktor internal dan eksternal wajib pajak umkm di dki jakarta. Kaji kepatuhan pajak UMKM DKI Jakarta. Analisis empiris faktor internal (pengetahuan, kesadaran) & eksternal (tarif, layanan fiskus) menggunakan SEM-PLS. Pahami pendorong utama kepatuhan.

Abstract

Penelitian ini mengkaji dampak tarif pajak, kualitas pelayanan fiskus, pengetahuan pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak UMKM. Berbeda dari penelitian sebelumnya, studi ini menggunakan pendekatan analisis garis kontinum yang masih jarang digunakan untuk mengevaluasi persepsi dan perilaku secara simultan. Penelitian dilakukan pada 155 pelaku UMKM di Jakarta Barat selama Maret-April 2025, dengan Teknik purposive sampling. Data dihimpun melalui kuesioner terstruktur dan dianalisis melalui Structural Equation Modeling with Partial Least Squares (SEM-PLS). Temuan studi ini menunjukkan bahwa keempat variabel secara signifikan memengaruhi kepatuhan pajak, baik satu persatu maupun secara bersamaan. Kesadaran wajib pajak memiliki efek terkuat, diikuti oleh pengetahuan pajak, tarif pajak, dan kualitas layanan fiskal. Analisis garis kontinum mendukung temuan ini, menunjukkan persepsi positif secara umum di semua variabel, terutama kesadaran wajib pajak dan tarif pajak. Namun, pengetahuan pajak meskipun dirasakan sedikit lebih rendah menunjukkan pengaruh perilaku yang lebih kuat daripada tarif pajak, menunjukkan persepsi dan perilaku tidak selalu selaras. Studi ini menyimpulkan bahwa peningkatan kepatuhan UMKM memerlukan fokus pada pendekatan edukatif dan personal, yang menguatkan aspek internal seperti kesadaran dan pemahaman, serta didukung layanan fiskus yang adaptif dan informai yang transparan mengenai kebijakan pajak dalam hal ini tarif pajak.

Review

This study, titled 'Kepatuhan Pajak UMKM: Analisis Empiris atas Faktor Internal dan Eksternal Wajib Pajak UMKM di DKI Jakarta,' presents a timely and relevant investigation into tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in DKI Jakarta. The research aims to empirically assess the influence of tax rates, quality of tax authority services, tax knowledge, and taxpayer awareness on compliance. A notable strength and distinguishing feature of this work is its application of a continuum line analysis alongside Structural Equation Modeling with Partial Least Squares (SEM-PLS), a methodological approach less commonly seen in this field for simultaneously evaluating perception and behavior. This dual-method approach promises a more nuanced understanding of the factors at play, offering valuable insights for tax policy formulation and administration. The empirical analysis, conducted on 155 MSME actors in West Jakarta, yielded significant findings. All four hypothesized variables—tax rates, service quality, tax knowledge, and taxpayer awareness—were found to significantly influence tax compliance, both individually and collectively. Intriguingly, taxpayer awareness emerged as the strongest predictor, followed by tax knowledge, tax rates, and the quality of fiscal services. The integration of the continuum line analysis further enriches these findings by highlighting a critical distinction: while overall perceptions were positive across variables, particularly for awareness and tax rates, tax knowledge, despite being perceived slightly lower, demonstrated a stronger behavioral influence than tax rates. This divergence between perception and behavior underscores a crucial insight that warrants deeper exploration in future research. The study effectively translates its findings into actionable recommendations, advocating for a strategic focus on educational and personalized approaches to enhance MSME compliance. This emphasizes strengthening internal aspects such as awareness and understanding, complemented by adaptive fiscal services and transparent communication regarding tax policies, particularly tax rates. While the study provides robust insights from its specific context, future research could benefit from extending the geographical scope and potentially adopting a longitudinal design to observe compliance changes over time. Nevertheless, this paper makes a significant contribution by not only identifying key drivers of MSME tax compliance but also by offering a novel methodological lens that disentangles the complex interplay between perception and actual behavior, thereby providing a stronger foundation for targeted policy interventions.

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