Determinan Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Menjadi Wajib Pajak

Authors

  • Achmad Iqbal Universitas 17 Agustus 1945 Banyuwangi
  • Sari Narulita Universitas 17 Agustus 1945 Banyuwangi
  • M. Iswahyudi Universitas 17 Agustus 1945 Banyuwangi

DOI:

https://doi.org/10.33506/sl.v9i1.692

Keywords:

Kontrol Perilaku, Minat, Norma Subjektif, Perilaku, Sikap

Abstract

Untuk melaksanakan kewajiban pajaknya, seseorang atau badan harus terlebih dahulu menjadi wajib pajak. Diharapkan dengan meningkatkan jumlah wajib pajak, pendapatan negara dari sektor pajak juga akan meningkat. Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor penentu kesediaan pelaku UMKM untuk menjadi wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data menggunakan teknik survei. Sebanyak 127 UMKM di Banyuwangi adalah sampel penelitian. Analisis data menggunakan WarpPLS. Hasil penelitian menunjukkan bahwa sikap dan kontrol perilaku mempengaruhi minat UMKM untuk menjadi wajib pajak. Penelitian ini juga membuktikan bahwa kontrol perilaku dan minat mempengaruhi perilaku UMKM untuk menjadi wajib pajak. Namun, penelitian ini membuktikan bahwa norma subjektif dan pertanggungjawaban pemerintah tidak mempengaruhi minat.

 

 

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Published

2020-01-27

How to Cite

Iqbal, A., Narulita, S., & Iswahyudi, M. (2020). Determinan Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Menjadi Wajib Pajak. SENTRALISASI, 9(1), 22–35. https://doi.org/10.33506/sl.v9i1.692

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Vol. 9 No. 1 (2020): Sentralisasi

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