NATASYA RAMADHANI, . (2025) ANALISIS PENGETAHUAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK PELAKU USAHA MIKRO KECIL MENENGAH KELURAHAN SETU JAKARTA TIMUR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Rasio pajak Indonesia berada pada level yang rendah, bahkan terendah di antara negara-negara ASEAN lainnya. Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu sektor yang belum tersentuh sepenuhnya namun sangat berpotensial untuk meningkatkan rasio pajak di Indonesia karena banyaknya UMKM yang sudah beroperasi. Tujuan dari penelitian ini adalah untuk menganalisis pengetahuan perpajakan dan kepatuhan Wajib Pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) Kelurahan Setu Jakarta Timur terkait dengan Pajak Penghasilan Final UMKM. Penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data diperoleh dengan menyebarkan kuesioner kepada UMKM Kelurahan Setu Jakarta Timur, wawancara kepada penyuluh Kantor Wilayah Direktorat Jenderal Pajak Jakarta Timur, dan mengajukan data kepada Kantor Wilayah Direktorat Jenderal Pajak Jakarta Timur. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan pelaku UMKM Kelurahan Setu Jakarta Timur belum optimal dan kepatuhan Wajib Pajak pelaku UMKM Kelurahan Setu Jakarta Timur masih rendah. Berbagai strategi sudah dilakukan oleh pihak Direktorat Jenderal Pajak untuk meningkatkan kepatuhan pajak pelaku UMKM. *** Indonesia's tax ratio is at a low level, even the lowest among other ASEAN countries. Micro, Small and Medium Enterprises (MSMEs) is one sector that has not been fully utilized but has the potential to increase the tax ratio in Indonesia due to the large number of MSMEs that have been operating. The objectives of this research are (1) to analyze the tax knowledge of Micro, Small and Medium Enterprises (MSMEs) in Setu Village, East Jakarta related to MSME Final Income Tax. (2) to analyze the compliance of taxpayers of Micro, Small and Medium Enterprises (MSMEs) of Setu Village, East Jakarta related to MSME Final Income Tax. This research uses a qualitative approach. Data collection was collected by distributing questionnaires to MSMEs in Setu Village, East Jakarta, interviewing extension workers at the East Jakarta Regional Office of the Directorate General of Taxes and submitting data to the East Jakarta Regional Office of the Directorate General of Taxes. The results showed that the tax knowledge of MSME players in Setu Village, East Jakarta is not optimal yet and the compliance of taxpayers of MSME players in Setu Village, East Jakarta is still low. Several strategies have been carried out by the Directorate General of Taxes to increase the tax compliance of MSME enterprises.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Dr. Rida Prihatni, SE.,M.Si.,Ak.,CA.,CMA ; 2). Hera Khairunnisa, SE.,M.AK. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Kewirausahaan Ilmu Sosial > Pajak dan Perpajakan |
| Divisions: | FE > D IV Akuntansi Sektor Publik |
| Depositing User: | Natasya Ramadhani . |
| Date Deposited: | 02 May 2025 02:07 |
| Last Modified: | 02 May 2025 02:07 |
| URI: | http://repository.unj.ac.id/id/eprint/56083 |
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