Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward
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Abstract
ABSTRACT
The Covid-19 affects the economy significantly where Micro, Small and Medium Enterprises (MSMEs) struggling to fulfill their tax obligation. The tax incentive is provided by the government to relieve and raise MSMEs' tax fulfillment and compliance. This study aims to analyze MSME tax compliance during the Covid-19 period using the Theory of Planned Behavior (TPB) perspective. This research is explanatory research by combining two types of approaches (quantitative and qualitative) which is an alternative research approach, namely mixed-method research. Technically, this research applies a sequential explanatory strategy, which is preceded by a quantitative method with a portion of 70% and followed by a qualitative method with a portion of 30%. In this study, a pilot test was conducted to determine the validity and reliability of the questionnaire used. Based on the results of the pilot test, strict procedures were carried out by removing components of the questionnaire that were not valid. The results of this study indicate that tax rates, tax understanding, and tax justice affect MSMEs' tax compliance. This tax compliance is improved when taxpayers understand the benefits of fulfilling tax obligations, understand tax fulfillment as positive behavior, and have enough capacity, possibility, and devotion to tax fulfillment. While tax sanction does not affect tax compliance since taxpayer has a limited understanding of it.
ABSTRAK
Pandemi Covid-19 berdampak cukup signifikan bagi perekonomian, terlebih para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pemerintah memberikan insentif perpajakan untuk meringankan beban pajak UMKM dengan harapan tingkat kepatuhan wajib pajak UMKM dapat meningkat. Penelitian ini bertujuan untuk menganalisis kepatuhan pajak UMKM di masa COVID-19 dengan menggunakan perspektif Theory of Planned Behavior (TPB). Penelitian ini merupakan explanatory research dengan mengkombinasikan dua tipe pendekatan (kuantitatif dan kualitatif) yang merupakan pendekatan penelitian alternatif, yaitu mixed-method research. Secara teknis penelitian ini menerapkan tipe strategi eksplanatoris sekuensial (sequential explanatory strategy) yang didahului dengan metode kuantitatif dengan porsi 70% dan dilanjutkan dengan metode kualitatif dengan porsi 30%. Dalam penelitian ini, dilakukan pilot-test untuk mengetahui validitas dan reliabilitas kuesioner yang digunakan. Berdasarkan hasil pilot-test, dilakukan strict procedures dengan mengeluarkan komponen kuesioner yang kurang valid. Hasil dari penelitian ini menunjukkan bahwa tarif pajak, pemahaman perpajakan, dan keadilan pajak mempengaruhi kepatuhan wajib pajak UMKM. Adanya manfaat dari pemenuhan kewajiban perpajakan, anggapan masyarakat bahwa melaksanakan kewajiban perpajakan merupakan suatu perilaku yang positif, dan kemampuan wajib pajak serta peluang keberhasilannya dalam melakukan kewajiban perpajakan dapat mendorong wajib pajak untuk memenuhi kewajiban perpajakannya. Sanksi perpajakan tidak memiliki pengaruh terhadap kepatuhan wajib pajak UMKM karena wajib pajak tidak memahami sanksi perpajakan secara detail.
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