The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang

Noviyanti -, S. M. Ferdous Azam

Abstract


This study aims to determine the impact of the attitude of taxpayers, taxpayers’ knowledge, taxpayers’ awareness, and tax socialization on taxpayers’ compliance of Micro, Small, Medium-sized Enterprises (MSMEs) in Palembang, Indonesia during the Covid-19 Pandemic. A quantitative research method is used with a deductive research approach. This study used primary data by distributing questionnaires to taxpayers’ compliance of MSMEs in Palembang, Indonesia. The sample size used was 396 respondents with a total population of 37.902 (Department of Cooperatives and MSMEs, 2019) by using simple random sampling. Moreover, the IBM SPSS 20 software is used for analytical tool in this study. The results of this study indicate that partially the attitude of taxpayers’, taxpayers’ knowledge, and taxpayers’ awareness have a positive and significant effect on taxpayers’ compliance. On the other hand, tax socialization has no effect on taxpayers’ compliance


Keywords


attitude of taxpayers, taxpayers’ knowledge, taxpayers’ awareness, tax socialization, taxpayers’ compliance

Full Text:

PDF

References


Adnyana, I. G. A., & Jati, I. K. (2018). Effect of Tax Sanctions, Use of e-SPT, and Quality of Fiscal Services on Individual Taxpayer Compliance. E-Jurnal Akuntansi, 25(3), 2129–2154. https://doi.org/10.24843/EJA.2018.v25.i03.p19

Ajzen, I. (2005). The Influence of Attitudes on Behavior. In The Handbook of Attitudes (pp. 173–222).

Aruan, R., Sujana, E., Luh, N., & Erni, G. (2017). The Influence of Taxpayer Attitudes, Taxpayer Morals and Willingness to Pay Individual Taxes at the Tax Office (KPP) Pratama Gianyar. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–10.

Bayu, D. J. (2021). UNDP: The income of 77% of MSMEs has decreased due to the Corona Pandemic. Databoks. https://databoks.katadata.co.id/datapublish/2021/01/29/undp-pendapatan-77-umkm-berkurang-akibat-pandemi-corona

Boediono, G. T., Sitawati, R., & Harjanto, S. (2018). Analysis of the Influence of Taxation Socialization on Taxpayer Compliance with Awareness as a Mediation Variable. Jurnal Penelitan Ekonomi Dan Bisnis, 3(1), 22–37. https://doi.org/10.33633/jpeb.v3i1.2286

Brainyyah, M. Q. (2013). The Effect Of Fairness, Tax Knowledge, And Tax Complexity On Tax Compliance: The Case Of SME Entrepreneurs’ Taxpayers In Malang. Jurnal Ilmiah Mahasiswa Feb Universitas Brawijaya, 1(2), 1–17.

Budhiartama, I. G. P., & Jati, I. K. (2016). The Effect Of Attitude, Taxpayer Awareness And Tax Knowledge On Compliance With Earth And Building Taxes. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1510–1535.

Cahyani, L. P. G., & Noviari, N. (2019). The Effect of Tax Rates, Tax Understanding, and Tax Sanctions on SME Taxpayer Compliance. E-Jurnal Akuntansi, 26(3), 1885–1911. https://doi.org/10.24843/EJA.2019.v26.i03.p08

Christiani, E. V. (2016). Factors Affecting Tax Avoidance Actions in Semarang City. Semarang University.

Department of Cooperatives and MSMEs. (2019). http://www.depkop.go.id/

Dewi, Z., & Putra, U. Y. (2019). The Influence of Taxpayer Attitudes, Fiscal Services, and Tax Socialization on Taxpayer Compliance in Paying Taxes. Jurnal Riset Akuntansi, 9, 216–224. http://dx.doi.org/10.35448/jrat.v9i2.4310

Directorate General of Taxes 2020. (2020).

Dodik, A., Putu, W. A. G. A., & Asri, D. P. I. G. A. M. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047

Ermawati, N. (2018). The Effect of Religiosity, Taxpayer Awareness and Knowledge of Taxation on Taxpayer Compliance. Jurnal STIE Semarang, 10, 106–122. 10.33747/stiesmg.v10i1.89

Faizin, M. R., K., & Ruhana, I. (2016). The Influence of Socialization, Understanding, and Awareness of Tax Procedures on Taxpayer Compliance (Studies on Individual Taxpayers of Rural and Urban Land and Building Taxes in Mojoranu Village, Bojonegoro Regency). Jurnal Mahasiswa Perpajakan, 9, 1–9.

Ghouri, A. M., Khan, N. R., & Abdul Kareem, O. B. (2016). Improving Employees Behavior through Extension in Theory of Planned Behavior: A Theoretical Perspective for SMEs. E-Jurnal Akuntansi, 26, 1885–1911. https://doi.org/10.24843/EJA.2019.v26.i03.p08

Hafiz, M., & Saryadi. (2018). The Influence of Taxpayer Socialization on Taxpayer Compliance through Understanding Taxpayers as an Intervening Variable (Empirical Study of Tax Amnesty Policy at Umkm at Kpp Pratama Semarang Tengah Dua). Jurnal Ilmu Administrasi Bisnis, 7(3), 467–475.

Handayani, O., & Woro Damayanti, T. (2018). Determinants of Individual Taxpayers’ Compliance in Indonesia: A Meta-Analysis. The Indonesian Journal of Accounting Research, 21(1), 1–22. https://doi.org/10.33312/ijar.332

Handke, L., & Barthauer, L. (2019). The Psychology of Interpersonal Relations, In Schlüsselwerke der Netzwerkforschung. Springer VS, Wiesbaden. https://doi.org/10.1007/978-3-658-21742-6_59

Hardiningsih, P., & Yulianawati, N. (2011). Factors Affecting The Will To Pay Taxes. Dinamika Keuangan Dan Perbankan, 3(1), 126–142.

Hui, D. S., E., I. A., Madani, T. A., Ntoumi, F., & Kock, R., Dar, O. (2020). The continuing 2019-nCoV epidemic threat of novel coronaviruses to global health— The latest 2019 novel coronavirus outbreak in Wuhan, China. International Journal of Infectious Diseases, 91, 264–266. 10.1016 / j.ijid.2020.01.009

Ilmiyah, S. (2020). Surotul Ilmiyah - PBNU’s Efforts to Prevent the Spread of COVID-19. Jurnal Ilmu Pendidikan, 2(1), 28–37.

Kamil, N. I. (2015). The effect of taxpayer awareness, knowledge, tax penalties and tax authorities services on the tax complience : Survey on the individual taxpayer at Jabodetabek & Bandung). Research Journal of Finance and AccountingOnline), 6(2), 104–112. https://www.iiste.org/Journals/index.php/RJFA/article/view/19180/19738

Kline, R. B. (2011). Principles and Pratice of Structural Equation Modeling (Third Ed.). Guilford Press.

Koshle, H., & Kaur, R. B. R. (2020). Breakdown of Business and Workers in India, Impact of Corona Virus. SSRN, 2, 1–9. http://dx.doi.org/10.2139/ssrn.355754%0A4

Laraswati, A. W. (2020). Surotul Ilmiyah - PBNU’s Efforts to Prevent the Spread of COVID-19. Jurnal Penelitian Politik, 17(2), 255–307. http://ejournal.politik.lipi.go.id/index.php/jpp/article/view/883

Lubis, R. H. S. M. S. (2017). The Effect Of Taxation Service Quality, And Taxation Sanctions On Taxpayer Compliance At KPP Pratama Medan Belawan. Jurnal Akuntansi Dan Bisnis, 3(1), 61–71. https://doi.org/10.31289/jab.v3i1.425

Markhumah, U. (2019). The Influence of Firmness of Tax Sanctions, Tax Knowledge, Tax Amnesty, Fiscal Services, Tax Reforms on Taxpayer Unity (Empirical Study of Corporate Taxpayers at KPP Pratama Surakarta). The 9th University Research Colliqium, 9(3), 191–198.

Marsudi, & P, R. L. (2020). International Cooperation to Mitigate COVID-19. https://kemlu.go.id/

Mintje, M. S. (2016). Effect Of Attitude ,Awareness , And Knowledge Against Taxpayer Compliance Individual Owner Of ( SMES ) In Having ( TIN ). JURNAL EMBA, 4(1), 1031–1043. https://doi.org/10.35794/emba.v4i1.11851

Mohammed, M. N., Hazairin, N. A., Al-Zubaid, S., A.K, S., & Mustapha, S., & Yusuf, E. (2020). Toward A Novel Design For Coronavirus Detection And Diagnosis System Using Iot Based Drone Technology. International Journal of Psychosocial Rehabilitation, 24(7), 2287–2295. https://doi.org/10.37200/IJPR/V24I7/PR270220

Mohammed, M. N., Hazairin, N. A., Syamsudin, H., Al-Zubaidi, S., A.K., S., Mustapha, S., &, & Yusuf, E. (2020). 2019 Novel Coronavirus Disease ( Covid-19 ): Detection and Diagnosis System Using IoT Based Smart Glasses. International Journal of Advanced Science and Technology, April.

Mohammed, M. N., Syamsudin, H., Al-Zubaidi, S., A.K, S., Ramli, R., &, & Yusuf, E. (2020). Novel Covid-19 Detection And Diagnosis System Using Iot Based Smart Helmet. International Journal of Psychosocial Rehabilitation, 24(7), 2296–2303. https://doi.org/10.37200/IJPR/V24I7/PR270221

Noviyanti, & Ferdous, S. M. A. (2020). The Effect of Tax Sanctions , Self-Assessment System , E-Commerce , and AEoI toward Tax Avoidance of Online Business in Indonesia. Psychology and Education Journal, 57(9), 2000–2008. https://doi.org/10.17762/pae.v57i9.561

Nugroho, A., Andini, R., & Raharjo, K. (2016). The Influence of Taxpayer Awareness and Taxpayer Knowledge of Taxpayers on Taxpayer Compliance in Paying Income Taxes (case study at KPP Semarang Candi). Journal Of Accounting, 2(2), 1–8.

Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding , Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255.

Perdana, E. S., & Dwirandra, A. A. N. . (2020). The Influence of Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on SME Taxpayer Compliance. E-Jurnal Akuntansi, 30(6), 1458. https://doi.org/10.24843/eja.2020.v30.i06.p09

Pramandari, N. M. H., Yasa, N. P., & Herawati, N. T. (2018). Uncovering Perceptions of Micro, Small and Medium Enterprises (Umkm) About the Implementation of Government Regulation Number 23 of 2018. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 9(1), 111–120.

Rosita, R. (2020). The Influence of the Covid-19 Pandemic on Umkm in Indonesia. Jurnal Lentera Bisnis, 9(2), 109. https://doi.org/10.34127/jrlab.v9i2.380

Sari, A. P., & Wirakusuma, M. G. (2018). Perception of Tax Amnesty as a Moderator of the Influence of Taxpayer Awareness and Tax Sanctions on WPOP Compliance. E-Jurnal Akuntansi, 22(1), 464–491. https://doi.org/10.24843/EJA.2018.v22.i01.p18

Sari, I. K., & Saryadi. (2019). The Influence of Taxation Dissemination and Knowledge of Taxation on Taxpayer Compliance through Taxpayer Awareness as an Intervening Variable (Case Study of Registered MSMEs in KPP Pratama East Semarang). Jurnal Ilmu Administrasi Bisnis, 8(3), 126–135.

Sekaran, U., & Bougie, R. (2016). Research Methods For Business. John Wiley & Son Ltd.

Sentanu, I. N. W., & Setiawan, P. E. (2016). Effect Of Service Quality, Moral Obligations And Taxation Sanctions On Hotel Tax Compliance. E-Jurnal Akuntansi, 16(1), 306–332.

Setyaningrum, T. . (2017). The Influence of Awareness Mediation and Awareness of the Compliance of Land and Building Taxpayers in Pekalongan City. Universitas Dian Nuswantoro.

Subekti, S. . (2016). Factors Affecting Taxpayer Compliance with Risk Preference as Moderating Variables (Case Study of Hotel Taxpayers in DIY). Jurnal Publikasi, 1–21.

Sudrajat, A., & Ompusunggu., A. P. (2015). Utilization of Information technology, Tax Dissemination, Tax Knowledge, and Tax Compliance. Jurnal Riset Akuntansi Dan Perpajakan, 2(2), 193–202.

Sufiah. (2017). The Influence of Internal Factors and External Factors on Individual Taxpayer Compliance in Surabaya City. Jurnal Akuntansi Akunesa, 5(3), 1–25.

Sulistiyani, R., & Harwiki, W. (2016). How SMEs Build Innovation Capability Based on Knowledge Sharing Behavior? Phenomenological Approach. Procedia - Social and Behavioral Sciences.

Susilawati, K. E., & Budiartha, K. (2019). The influence of taxpayer awareness, tax knowledge, tax sanctions and public service accountability on motor vehicle taxpayer compliance. E-Jurnal Akuntansi Universitas Udayana, 4(2), 345–357. https://doi.org/ISSN: 2302-8556

Susyanti, J., & Anwar, S. A. (2020). Effect Of Taxpayer Attitude, Taxpayer Awareness Toward Tax Compliance In The Time Of Covid-19. Sebatik, 1(10), 171–177. https://doi.org/10.30588/jmp.v3i1.84

Utami, T. D., & Kardinal. (2012). The Effect of Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance at the Palembang Seberang Ulu Primary Tax Service Office. Palembang: STIE MDP.

Utomo, B. A. W. (2011). Attitudes, Taxpayer Awareness and Tax Knowledge Against Taxpayer Compliance in Paying Land and Building Taxes in Pamulang District, South Tangerang City [UIN Syarif Hidayatullah]. http://repository.uinjkt.ac.id/dspace/handle/123456789/1462

Wahyudi, T., & Intrada, B. (2019). The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(2), 38–56. https://doi.org/10.32602/jafas.2019.19

Wardani, D. K., & Wati, E. (2018). The Effect Of Taxation Socialization On Taxpayer Compliance With Taxation Knowledge As Intervening Variables (Study On Individual Taxpayers At KPP Pratama Kebumen). Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19358

Widagsono, S. (2017). Knowledge of Taxation, Sanctions and Religiosity to Taxpayer Compliance (KPP Pratama Kepanjen Case Study). Universitas Islam Negeri Maulana Malik Ibrahim.

Widowati, R. (2015). Taxpayer Compliance through Tax Socialization, Tax Sanctions, Tax Knowledge and Fiscal Services. Jurnal Akuntansi Universitas Dian Nuswantoro Semarang, 1(2), 1–16.

Wijaya, I., & Sari, D. K. (2020). Individual Taxpayer Compliance in terms of Ease of E-filing System Implementation and Tax Knowledge. Jurnal Online Insan Akuntan, 5(1), 1–12. ttps://doi.org/10.51211/joia.v5i1.1314

Winerungan, O. L. (2013). Tax Socialization, Fiscal Service, Tax Sanctions on Individual Taxpayer Compliance at KPP Manado and KPP Bitung. 1(3), 9–37.

Yustikasari, M. Y., Susyanti, J., & Hufron, M. (2020). The Influence of Taxpayer Attitudes, Taxpayer Awareness, and Knowledge of Taxation on Individual Taxpayer Compliance with Creative Economy Actors in the Fashion Sub-Sector in Batu City. 82–94.

Yusuf, E., Syamsudin, H., N., M. M., Al-Zubaidie, S., & Sairah, A. K. (2020). 2019 Novel Coronavirus Disease (Covid-19): Thermal Imaging System for Covid-19 Symptom Detection Using Iot Technology. Revista Argentina de Clínica Psicológica, 29(5), 234. https://doi.org/10.24205/03276716.2020.1025




DOI: https://doi.org/10.36262/widyakala.v8i1.414

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


Redaksi Jurnal Widyakala
Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M)
Universitas Pembangunan Jaya
Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Ciputat, 15413
Telp : 021-7455555 ext 1311
widyakala.journal@upj.ac.id