Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang

Oktafia ; Patria Nurmala ; Hardiwinoto ; Hardiwinoto ; Sinarasri ; Andwiani ; Hanum ; Ayu Noviani
Jurnal Ilmiah Komputerisasi Akuntansi 📅 2026 Vol 19, No 1 🔗 DOI: 10.51903/kompak.v19i1.3212
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
How to Cite

Oktafia, et al. (2026). Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang. Jurnal Ilmiah Komputerisasi Akuntansi, 19(1). https://doi.org/10.51903/kompak.v19i1.3212

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, 2026.

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, 2026.

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 19, no. 1 (2026).

Oktafia, et al. (2026) 'Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang', Jurnal Ilmiah Komputerisasi Akuntansi, 19(1). doi: 10.51903/kompak.v19i1.3212.

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. 2026;19(1).

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