Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM

Roechyati Yulianti ; Sartika Wulandari

Jurnal Ilmiah Komputerisasi Akuntansi 📅 2025 Vol 18, No 1 🔗 DOI: 10.51903/daj5d559

Abstract

With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behaviour to explain the phenomenon under study. The research sample consists of 109 randomly selected SME respondents, where the sample size is determined based on statistical calculations using the Slovin formula. By conducting multiple linear regression analysis to evaluate the interrelationship of various variables, using SPSS version 25. According to the findings, respondents' sufficient understanding of tax provisions, the application of sanctions, and the use of e-filing significantly contributed to the increase in compliance, while the tax rate variable did not show a significant relationship.

Keywords

Compliance understanding tax rates tax sanctions implementation of e-filing

How to Cite

Roechyati Yulianti & Sartika Wulandari (2025). Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM. Jurnal Ilmiah Komputerisasi Akuntansi, 18(1). https://doi.org/10.51903/daj5d559

Roechyati Yulianti; Sartika Wulandari, "Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 18, no. 1, 2025.

Roechyati Yulianti; Sartika Wulandari. "Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 18, no. 1, 2025.

Roechyati Yulianti & Sartika Wulandari (2025) 'Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM', Jurnal Ilmiah Komputerisasi Akuntansi, 18(1). doi: 10.51903/daj5d559.

Roechyati Yulianti; Sartika Wulandari. Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM. Jurnal Ilmiah Komputerisasi Akuntansi. 2025;18(1).

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