TINGKAT AKSEPTASI DAN KEPATUHAN PAJAK PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) TERHADAP PERATURAN PEMERINTAH NO 23 TAHUN 2018

Authors

Elia Madatu Tandililing Universitas Cenderawasih
Ulfah Rizky Muslimin Universitas Cenderawasih
Maria Apriyane Patty Universitas Cenderawasih
Bucek Jalu A. Prasetyo Universitas Cenderawasih
Gian Giovania Universitas Cenderawasih
Putri Ratnasari Universitas Cenderawasih, Indonesia
Joice C. Karubaba Universitas Cenderawasih
Yulianti Karoma Universitas Cenderawasih

DOI:

https://doi.org/10.31539/costing.v7i6.14263

Keywords:

Akseptasi Pajak, Kepatuhan Pajak, Usaha Mikro, Kecil dan Menengah (UMKM)

Abstract

Penelitian ini mengekplorasi tingkat akseptasi dan kepatuhan pajak pelaku Usaha Mikro, Kecil dan Menengah (UMKM) terhadap Peraturan Pemerintah Nomor 23 Tahun 2018. Menggunakan Theory of Planned Behavior (TPB) sebagai model landasan teori, penelitian ini bertujuan untuk mengelaborasi dan menganalisis: (1) persepsi, (2) komitmen kepatuhan pajak dan (3) faktor-faktor yang mempengaruhi tingkat kepatuhan pajak pelaku UMKM terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus serta dilakukan dengan teknik in-depth interview kepada 18 wajib pajak orang pribadi UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Menggunakan tiga elemen penentu kehendak dan kecenderungan kehendak dalam TPB dalam mengelaborasi dan menganalisis tiga tujuan penelitian tersebut, penelitian ini memiliki tiga hasil penelitian. Pertama, para partisipan menunjukkan persepsi yang positif terhadap kebijakan pajak UMKM. Persepsi tersebut termotivasi oleh tax morale partisipan yang direfleksikan melalui: komponen manfaat yang mendominasi sikapnya terhadap perilaku; dorongan yang positif, kaidah dalam agama beserta praktek nyata kepatuhan pajak di lingkungannya yang membentuk norma subjektifnya dan; hal kemudahan yang mendominasi persepsi kendali keperilakuannya. Kedua, mayoritas partisipan menunjukkan komitmen yang kuat untuk berlaku patuh terhadap kewajiban pajaknya. Hal ini terwujud dalam keputusan kehendak berperilakunya. Ketiga, tingkat kepatuhan pajak dari partisipan kuat dipengaruhi oleh motivasi yang melekat dalam persepsinya. Mengacu pada ketiga hasil tersebut, partisipan menunjukkan tingkat akseptasi dan kepatuhan pajak yang memadai terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018.

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