PENGARUH TAX AMNESTY, TARIF PAJAK DAN KEADILAN SISTEM PERPAJAKAN DALAM MEMINIMALISIR TAX EVASION (Studi atas pelaku UMKM di Provinsi Banten)

Authors

  • Syarifah Aulia Utami Fakultas Ekonomi dan Bisnis, Universitas Mercu Buana
  • Harnovinsah Fakultas Ekonomi dan Bisnis, Universitas Mercu Buana

Keywords:

Micro, Small and Medium Enterprises (SMEs), Tax Amnesty, Tax Cuts of Final Tax, Taxation System, Tax Evasion

Abstract

The important influence on tax revenue is very effective in financing the country as well as the economy globally. However in reality, some of them as Wajib Pajak still not yet paying attention on the regulations, both individuals and entities, still do not comply with existing tax regulations. This study focuses on taxes that apply to Micro, Small and Medium Enterprises, which hereinafter will be called SMEs, aims to test empirically the effect of the implementation of the Tax Amnesty policy, the Tax Rate (Final), and the Justice of the Taxation System Minimizing Tax Evasion that occurs in SMEs. This research was conducted using a survey method for SME taxpayers in the Banten area, which was obtained using simple random sampling. The data collection method used a questionnaire, and then the data were analyzed using descriptive analysis and multiple regression analysis. With the simultaneous test results with the F test statistic shows that Tax Amnesty and Tax Rates together have an effect on minimizing Tax Evasion. However, the Fairness of the Taxation System shows no effect in minimizing Tax Evasion.

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Published

2021-03-23

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Section

Articles