📅 30 January 2026
DOI: 10.51903/kompak.v19i1.3212
Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
Jurnal Ilmiah Komputerisasi Akuntansi
Universitas Sains dan Teknologi Komputer
📄 Abstract
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies
🔖 Keywords
#Tax policy; Subjective Norms; Financial Performance; Tax Compliance; MSMEs
ℹ️ Informasi Publikasi
Tanggal Publikasi
30 January 2026
Volume / Nomor / Tahun
Volume 19, Nomor 1, Tahun 2026
📝 HOW TO CITE
Oktafia, Patria Nurmala; Hardiwinoto, Hardiwinoto; Sinarasri, Andwiani; Hanum, Ayu Noviani, "Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 19, no. 1, Jan. 2026.
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