Assessing The Impact Of Self-Assessment, Tax Information Systems, And Tax Sanctions On Msme Tax Reporting Compliance In Yogyakarta City
DOI:
https://doi.org/10.35334/4w23e612Keywords:
Tax Compliance, MSMEs, Self Assessment, Tax Information System, Tax SanctionAbstract
The promotion of tax compliance within the micro, small, and medium enterprise (MSME) sector is a crucial component in the attainment of effective tax governance. This research seeks to examine and present empirical findings on how self-assessment, tax information systems, and tax sanctions influence tax reporting compliance among MSMEs in Yogyakarta City. Adopting a quantitative research design, the study gathered responses from 100 MSME participants. Data were collected via structured questionnaires and subsequently analyzed employing the Structural Equation Modeling-Partial Least Squares (SEM-PLS) methodology. The results demonstrate that self-assessment, tax information systems, and tax sanctions exert a significant and positive effect on tax reporting compliance. Self-assessment enhances awareness and a sense of responsibility in fulfilling tax obligations, while tax information systems facilitate access and streamline the reporting process. Furthermore, tax sanctions serve as a deterrent to non-compliance. These findings suggest that improvements in these three factors can significantly enhance tax compliance among MSME taxpayers.
Downloads
References
Adhitama, S., & Joshua, S. (2023). Analisis Realisasi Penerimaan Negara Bukan Pajak Badan Layanan Umum Politeknik Keuangan Negara Stan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 7(2), 233–253. https://doi.org/10.24034/j25485024.y2023.v7.i2.5368
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Aryanti, D. (2020). Pengaruh Self Assessment System Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Dan Riset Akuntansi, 9(7), 1–21.
Batubara, D. P., Purba, N. N., Tampubolon, S. F., Harahap, P. P., Barus, N. S. P., & Batu, D. P. L. (2024). Analisi Peningkatan Tax Ratio Melalui Pemungutan Pajak Pada EMARTKET Media Sosial. 9(5), 95–100.
Butarbutar, H. J. M. (2024). Core Tax Administration System: Perspektif Konsultan Pajak Di Kota Surakarta. 2, 116–128.
Chin, W. W., & Newsted, P. R. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research. Statistical Strategies for Small Sample Research, April, 295-336. http://books.google.com.sg/books?hl=en&lr=&id=EDZ5AgAAQBAJ&oi=fnd&pg=PA295&dq=chin+1998+PLS&ots=47qB7ro0np&sig=rihQBibvT6S-Lsj1H9txe9dX6Zk#v=onepage&q&f=false
Damajanti, A. (2015). Pengaruh Pengetahuan Terhadap Kepatuhan Wajib Pajak Perorangan Di Kota Semarang. Jurnal Dinamika Sosial Budaya, 17(1), 12. https://doi.org/10.26623/jdsb.v17i1.499
Dasuki, T. M. S. (2022). Pengaruh Self Assessment System dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan. Journal of Innovation in Management, Accounting and Business, 1(2), 31–37. https://doi.org/10.56916/jimab.v1i2.172
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Denscombe, M. (1998). The Good Research for Small –Scale Social Research Project. Philadelphia: Open University Press.
Diana, A., & Setiawati, L. (2014). Perpajakan Teori dan Peraturan Terkini. Yogyakarta Andi 2014.
Dimetheo, G., Salsabila, A., Ceysha, N., & Izaak, A. (2023). Implementasi Core Tax Administration System sebagai Upaya Mendorong Kepatuhan Pajak di Indonesia. Prosiding Seminar Nasional Ekonomi Dan Perpajakan, 3(1), 2023.
Elia Rossa, Achmad Zauhar Muqtafi, Afifah Rohmawati, Alisya Athalia, Alya Syafikah Rani, Anissa Pujiwaty, & Yuyun Yuyun. (2023). Pengaruh Self Assessment , Sosialisasi Perpajakan Dan Sistem Informasi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak. Jurnal Manajemen Riset Inovasi, 2(1), 212–220. https://doi.org/10.55606/mri.v2i1.2214
Fuadi, A. O., & Mangoting, Y. (2013). Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Opera, 56(9 SUPPLEMENT), 10. https://doi.org/10.2307/jj.10518952.64
Hair, J., L, C., Hollingsworth, Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial Management and Data Systems, 117(3), 442–458.
Hapsari Putri Pramudya, A., Wibisono, A., & Mustafa, M. (2022). Self Assessment dalam Hukum Pajak. Jurnal Sosial Sains, 2(2), 361–374. https://doi.org/10.59188/jurnalsosains.v2i2.340
Haryono, S. (2016). Metode SEM untuk Penelitian Manajemen dengan AMOS LISREL PLS. PT. Intermedia Personalia Utama.
Heenkenda, S. (2016). Munich Personal RePEc Archive Readiness to retirement planning of estate sector employees in Sri Lanka. Mpra, 72744.
Hutauruk, M. R., Ghozali, I., Sutarmo, Y., Mustofa, A., Suyanto, Yulidar, M. A., & Yanuarta, W. (2019). The impact of self-assessment system ontax payment through tax control as moderation variables. International Journal of Scientific and Technology Research, 8(12), 3255–3260.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Larasdiputra, & Saputra. (2021). The Effect of Tax Amnesty , Compliance Fees , and Tax Sanctions on Individual Taxpayer Compliance. South East Asia Journal of Contemporary Business, Economics and Law, 24(2), 84–89.
Mandowally, B. M. F., Allolayuk, T., & Matani, C. D. (2020). PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura). Jurnal Akuntansi Dan Keuangan Daerah, 15(1), 46–56. https://doi.org/10.52062/jakd.v15i1.1464
Manuel, D., & Jonnardi, J. (2023). The Effect of Taxpayer Awareness, Tax Sanctions And Tax Knowledge On Individual Taxpayer Compliance In Tangerang City With Tax Socialization As A Moderation Variable. Return : Study of Management, Economic and Bussines, 2(6), 625–634. https://doi.org/10.57096/return.v2i06.117
Masrifah, B., Ruscitasari, Z., & Handayani, A. P. (2021). ANALISIS LITERASI KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN, DAN SIKAP KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Pada UMKM Kerajinan Kulit di Yogyakarta). Jurnal PenKoMi:Kajian Pendidikan & Ekonomi, 4(1), 1–17.
Maulida, A. (2018). Kepatuhan Pembayaran Pajak Pada Pelaku Umkm (Usaha Mikro Kecil Menengah) Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kotagede Yogyakarta. Jurnal UMKM Dewantara, 1(2), 18–27.
Nurlaela, L. (2017). Pengaruh Self Assessment System Dan Sanksi Perpajakan Pada Kpp Pratama Garut. Jurnal Wahana Akuntansi, 03(01), 001–011.
Palalangan, C. A., Pakendek, R., & Tangdialla, L. P. (2019). Pengaruh Persepsi Wajib Pajak Tentang Penerapan Pp No 23 Tahun 2018, Pemahaman Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Makassar. Paulus Journal of Accounting, 1(1). https://doi.org/10.34207/pja.v1i1.27
Pamungkas, G. (2015). PENGARUH SISTEM INFORMASI PERPAJAKAN, TINGKAT PENDIDIKAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KECAMATAN LOWOKWARU KOTA MALANG. Fakultas Ekonomi, Vol 1, No 2 (2015), 463–472. http://publikasi.unitri.ac.id/index.php/ekonomi/article/view/237
Paroli, P. (2023). Optimizing Tax Apparatus Performance Management in Implementing a Modern Tax Administration System. Atestasi : Jurnal Ilmiah Akuntansi, 6(2), 785–796. https://doi.org/10.57178/atestasi.v6i2.774
Putri Utami, A., Rahmahita, A., & Dermawan, D. (2022). UMKM Sebagai Peningkatan Pembangunan Ekonomi Bangsa Indonesia. JURNAL MANAJEMEN AKUNTANSI (JUMSI), 2(8.5.2017), 2003–2005. www.aging-us.com
Rahayu, N. (2017). PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK. 1(1).
Ramdania, A., & Yoshida, D. (2025). Jurnal Sains Ekonomi dan Edukasi Pengaruh Sanksi Perpajakan , Penerapan Self-Assessment System dan. 2(1), 293–313.
Rizki, Abdulwahid, H. (2022). E-JRA Vol. 11 No. 09 Februari 2022 Fakultas Ekonomi dan Bisnis Universitas Islam Malang. E-Jra, 11(09), 84–92.
Rusli, Y. M., & Nainggolan, P. (2021). Pentingnya Pengetahuan Pajak Dan Sosialisasi Pajak Kepada Calon Wajib Pajak Masa Depan. Jurnal Pengabdian Dan Kewirausahaan, 5(2), 135–142. https://doi.org/10.30813/jpk.v5i2.2989
Satyawati, E., & Cahjono, M. (2017). PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK. Jurnal Riset Akuntansi Dan Keuangan, 13, 31. https://doi.org/10.21460/jrak.2017.131.278
Siamena, E., Sabijono, H., & Warongan, J. D. . (2023). Pengaruh Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Akuntansi, 2(2), 124–137. https://doi.org/10.55606/akuntansi.v2i2.261
Sukiyaningsih, T. W. (2020). STUDY OF E-SYSTEM IMPLEMENTATION AND SELF ASSESMENT SYSTEM IMPLEMENTATION OF TAXPAYER COMPLIANCE (Empirical Study on Individual Taxpayers at University of Serang Raya). Kewirausahaan Dan Bisnis, 134(2), 134–144. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/index
Widodo, S., Alvaro, R., Shabahati, I., & Wardaningsig. (2015). Buku Belanja & Pendapatan Pusat Kajian Anggaran. 6.
Yulianti, T., & Satyawati, E. (2021). PENGARUH PENGETAHUAN PERPAJAKAN, SELF-ASSESSMENT SYSTEM, SANKSI PAJAK, PENERAPAN e-SPT DAN NASIONALISME TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN. Jrak, 17, 47–60.
