PENGARUH PENGETAHUAN, KUALITAS LAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM
Keywords:
Tax Compliance, MSMEs (Micro, Small, and Medium Enterprises), Tax Knowledge, Tax Sanctions, Service QualityAbstract
The rapid development of e-commerce has provided new opportunities for Micro, Small, and Medium Enterprises (MSMEs) in Surabaya City to expand their market reach and enhance competitiveness. However, this growth also presents challenges in terms of tax compliance, as many MSMEs lack a thorough understanding of their tax obligations, which can lead to non-compliance and potential sanctions. This study aims to explore the influence of tax knowledge, service quality, and tax sanctions on the tax compliance of e-commerce MSMEs. The research employs a quantitative approach with a convenience sampling technique, involving 346 respondents who are e-commerce taxpayers with a registered taxpayer identification number. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to test the proposed hypotheses.
The results indicate that tax knowledge, service quality, and tax sanctions significantly influence tax compliance among MSMEs. Tax knowledge enhances compliance by reducing the likelihood of administrative errors, while high-quality tax services, including responsive and accessible support, further encourage compliance by facilitating the tax process. Additionally, consistent and transparent enforcement of tax sanctions deters non-compliance and upholds the integrity of the tax system. The findings suggest that to improve tax compliance, authorities should prioritize tax education, enhance service quality through digitalization, and implement firm but fair sanctions.
References
Agrawal, David R., and William F. Fox. 2017. “Taxes in an E-Commerce Generation.” International Tax and Public Finance 24(5): 903–26.
Ajzen, Icek. 1985. From Intentions to Action: A Theory of Planned Behavior. New York.
———. 2002. “Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior.” Journal of Applied Social Psychology 32(4).
———. 2005. Attitudes, Personality and Behavior : Second Edition. second edi. Mc Graw Hill.
Ajzen, Icek, and Fishbein. 1975. Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Addison-Wesley.
Al-Emran, Mostafa. 2019. “Factors Affecting the Social Networks Acceptance: An Empirical Study Using PLS-SEM Approach.” ACM International Conference Proceeding Series Part F1479: 414–18.
APJII. 2024. “Jumlah Pengguna Internet Indonesia Tembus 221 Juta Orang.” APJII. https://apjii.or.id/berita/d/apjii-jumlah-pengguna-internet-indonesia-tembus-221-juta-orang.
Asgarnezhad Nouri Bagher, Faridah Salati, Muhammad Ghaffari. 2018. “Factors Affecting Intention To Purchase Organic Food Products Among Iranian Consumers.” Academy of Marketing Studies Journal 22(3): 1528–2678.
Hair, Joe F., Marko Sarstedt, Lucas Hopkins, and Volker G. Kuppelwieser. 2014. “Partial Least Squares Structural Equation Modeling (PLS-SEM): An Emerging Tool in Business Research.” European Business Review 26(2): 106–21.
Hair, Joseph F. 2017. Handbook of Market Research Handbook of Market Research.
Latan, Hengky, and Nur Ainna Ramli. 2018. “The Results of Partial Least Squares-Structural Equation Modelling Analyses (PLS-SEM) Recursive Model, Interaction Model, Intervening Model, Second-Order Model, Heterogeneity Model and Multi-Group Model Partial Least Square-Structural Equation Modelling (.” SSRN Electronic Journal. http://ssrn.com/abstract=2364191Electroniccopyavailableat:https://ssrn.com/abstract=2364191.
Notoatmodjo, Soekidjo. 2010. Ilmu Perilaku Kesehatan. Jakarta: Rineka Cipta.
Suryani, Lilis. 2017. “Perilaku Persepsian Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Daerah Istimewa Yogyakarta Dengan Niat Mematuhi Pajak Sebagai Variabel Pemoderasi.” Jae (Jurnal Akuntansi Dan Ekonomi) 986(5): 1–20.
