The Impact of Tax Reform, Subjective Norms, and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic

Agustine Dwianika, Putri Dwi Wahyuni, Fachrul Roza

Abstract


This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of  SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by  questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but  subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and  tax strategy.

Keywords


Tax Reform, Subjective Norms, Social Norms, and Tax Compliance

Full Text:

PDF

References


Alvin, A. (2014). Pengaruh Sikap, Norma Subjektif, dan Kontrol Perilaku yang Di persepsikan Staff Pajak terhadap Kepatuhan Pajak Wajib Pajak Badan. Jurnal Tax & Accounting, Vol 4 No. 1, 2014

Ananda, Amin Dwi & Dwi Susilowati (2017). “Pengembangan Usaha Mikro, Kecil dan Menengah Berbasis Industri Kreatif di Kota Malang” Jurnal Ilmu Ekonomi.

Ajzen, I. (1991). The Theory Planned Behavior. Organizational Behavior and Human Decision Processes. 50: 179-211.

Ajzen,I. (1988). Attitudes, Personality, and Behavior. Second Edition. Open University Press. Milton Keynes, UK.

Kementrian UMKM RI. 2020. Data UMKM. Informasi online pada http://www.depkop.go.id/data-umkm

Debbianto, Ryan, A. (2019). Kepatuham UMKM, BDS, dan Teori Pelaku. Diunduh pada 15 Desember 2019. https://www.pajak.go.id/id/artikel/kepatuhan-umkm-bds-dan-teori-perilaku

Dharmawan G, B. Pengaruh Norma Subjektif, Pemahaman terhadap Sistem Self Assessment dan Kualitas Pelayanan terhadap Kepatuhan Perpajakan. Jurnal Akuntansi Universitas Brawijaya. Malang.

Eka, Venti. (2017). Optimalisasi Penerimaan Pajak Melalui Reformasi Perpajakan. Jurnal Pusat Penelitian Badan Keahlian DPR RI.

Farouq, M. (2018). Hukum Pajak Indonesia. (2018). Jakarta: Kencana.

Ivone, M.E. Pengaruh Reformasi Administrasi Perpajakan terhadap Kinerja Pelayanan Perpajakan dan Kepatuhan Wajib Pajak di KPP Yogyakarta. The Open University, UK.

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS Semarang: Badan Penerbit Universitas Diponogoro.

Saeroji. (2016). Pengaruh Norma Subjektif dan Kontrol Perilaku yang Dipersepsikan terhadap Niat Pinjam KUR Mikro. Jurnal.

Indah, Retno & Juli Ratnawati. (2015). Dasar- Dasar Perpajakan. Yogyakarta: Deepublish. Andayani, Trisni. Ayu & Dedi. (2020). Pengantar Sosiologi. Medan: Yayasan Kita Menulis.

Budiarto, R., Hario, S., Suyatna, H., Astuti, P. (2015). Pengembangan UMKM. Yogyakarta: Gajah Mada University Perss.

Hastuti, P., Nurofik, A., Purnomo, Agung., Hasibuan, A., Rribowo, H., Ilmi, Anisa., Tasnim., (2020). Kewirausahaan UMKM. Medan: Yayasan Kita Menulis.

Yuliana, R. (2014). Pengaruh Sikap, Norma Subjektif, dan Keadilan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Madiun, Jurnal Perpajakan. 3(2), 75-

Wenzel, M. (2005). Motivation or Rationalisation? Casual relations between ethics,norms, and tax compliance, Journa of Economic Psycology, 26, 491-508.




DOI: https://doi.org/10.36262/widyakala.v10i1.711

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


Redaksi Jurnal Widyakala
Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M)
Universitas Pembangunan Jaya
Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Ciputat, 15413
Telp : 021-7455555 ext 1311
widyakala.journal@upj.ac.id