Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar
This study aims to analyze the compliance of MSME Taxpayers in tax reporting in Polewali Mandar Regency. The main focus of this study is to understand the factors that influence tax reporting compliance among MSME actors, including taxpayer understanding, awareness of tax regulations, and support fr...
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| Format: | Article |
| Language: | English |
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Universitas Mahasaraswati Denpasar
2025-06-01
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| Series: | Jurnal Inovasi Akuntansi |
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| Online Access: | https://e-journal.unmas.ac.id/index.php/jia/article/view/11414 |
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| author | Meliana Ni Made Sintya Surya Dewi |
| author_facet | Meliana Ni Made Sintya Surya Dewi |
| author_sort | Meliana |
| collection | DOAJ |
| description | This study aims to analyze the compliance of MSME Taxpayers in tax reporting in Polewali Mandar Regency. The main focus of this study is to understand the factors that influence tax reporting compliance among MSME actors, including taxpayer understanding, awareness of tax regulations, and support from local governments. Lack of knowledge and limited resources are often the main obstacles to proper tax reporting. This study recommends a tax education program for MSMEs, simplification of reporting procedures, and improvement of MSME-friendly tax service facilities to improve compliance. With this support, it is hoped that MSME Taxpayer compliance in Polewali Mandar Regency can increase significantly, encouraging regional economic growth through optimal tax contributions. |
| format | Article |
| id | doaj-art-19707265691a4b218dae8a4d8218faf6 |
| institution | Kabale University |
| issn | 2988-1536 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Universitas Mahasaraswati Denpasar |
| record_format | Article |
| series | Jurnal Inovasi Akuntansi |
| spelling | doaj-art-19707265691a4b218dae8a4d8218faf62025-08-20T03:28:24ZengUniversitas Mahasaraswati DenpasarJurnal Inovasi Akuntansi2988-15362025-06-0131313710.36733/jia.v3i1.1141412117Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali MandarMeliana0Ni Made Sintya Surya Dewi1Universitas TerbukaUniversitas Mahasaraswati DenpasarThis study aims to analyze the compliance of MSME Taxpayers in tax reporting in Polewali Mandar Regency. The main focus of this study is to understand the factors that influence tax reporting compliance among MSME actors, including taxpayer understanding, awareness of tax regulations, and support from local governments. Lack of knowledge and limited resources are often the main obstacles to proper tax reporting. This study recommends a tax education program for MSMEs, simplification of reporting procedures, and improvement of MSME-friendly tax service facilities to improve compliance. With this support, it is hoped that MSME Taxpayer compliance in Polewali Mandar Regency can increase significantly, encouraging regional economic growth through optimal tax contributions.https://e-journal.unmas.ac.id/index.php/jia/article/view/11414tax educationpolewali mandar regencytax compliancetax reportingumkm |
| spellingShingle | Meliana Ni Made Sintya Surya Dewi Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar Jurnal Inovasi Akuntansi tax education polewali mandar regency tax compliance tax reporting umkm |
| title | Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar |
| title_full | Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar |
| title_fullStr | Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar |
| title_full_unstemmed | Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar |
| title_short | Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar |
| title_sort | kepatuhan wajib pajak umkm dalam pelaporan pajak studi kualitatif kabupaten polewali mandar |
| topic | tax education polewali mandar regency tax compliance tax reporting umkm |
| url | https://e-journal.unmas.ac.id/index.php/jia/article/view/11414 |
| work_keys_str_mv | AT meliana kepatuhanwajibpajakumkmdalampelaporanpajakstudikualitatifkabupatenpolewalimandar AT nimadesintyasuryadewi kepatuhanwajibpajakumkmdalampelaporanpajakstudikualitatifkabupatenpolewalimandar |