The Influence Of Public Trust And Tax Socialization On Tax Compliance Of Msme Taxpayers (Case Study On Individual Taxpayers At Kpp Pratama Bandung Bojonagara For The 2023 Period)
DOI:
https://doi.org/10.24256/kharaj.v7i4.8129Abstract
Taxpayer compliance is a key factor in optimizing state revenue. However, the compliance level of MSME taxpayers in Indonesia, including those registered at KPP Pratama Bandung Bojonagara, remains relatively low despite the continuous increase in the number of taxpayers. This condition indicates a gap between potential revenue and the realization of Annual Tax Return (SPT) reporting. This study aims to examine the effect of Public Trust and Tax Socialization on the compliance of MSME individual taxpayers who are non-employees and registered at KPP Pratama Bandung Bojonagara in 2023. The research employed a quantitative approach with descriptive and verificative methods. The population consisted of more than twenty-two thousand taxpayers, with a sample of one hundred respondents determined using Slovin’s formula. Primary data were collected through questionnaires, while secondary data were obtained from official documentation of the tax office. The data analysis involved validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, F-test, and t-test. The findings reveal that Public Trust and Tax Socialization simultaneously have a positive and significant effect on taxpayer compliance. Partially, both variables also show a positive and significant effect. The coefficient of determination indicates that Public Trust and Tax Socialization explain only a part of taxpayer compliance, while the remaining portion is influenced by other factors beyond this study
References
Abbas, A. R. A., & Andesto, R. (2023). The Effect of Tax Socialization, Tax Knowledge and Taxpayer Awareness with Tax Sanctions as a Moderation Variable on Individual Taxpayer Compliance (Empirical Study on Taxpayers Registered at KPP Pratama Cibinong West Java). Journal of Civil Multidisciplinary (MUDIMA), 3(5), 1105–1124. https://doi.org/10.55927/mudima.v3i5.2909
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Amalia, S. W., Rijal, A., Hamzah, H., Akuntansi, P. S., Makassar, U. N., Pajak, K. P., & Pajak, W. (2024). Pengaruh Sosialisasi Pajak Dan Kualitas Pelayanan Pajak Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan. Jurnal Akuntansi, 5(1), 492–510. https://doi.org/10.46306/rev.v5i1.451
Arfah, A. (2020). Pengaruh Pengetahuan Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Center of Economic Student Journal, 3(3), 301–310.
Arikunto, S. (2006). Prosedur Penelitian: Suatu Pendekatan Praktik. PT. Bina Aksara. https://books.google.co.id/books?id=6PKbAQAACAAJ
Asalam, A. G., Ayu, I., & Annisa, O. (2022). The Effect of Contribution Restaurant Tax, Advertising Tax, Hotel Tax, and Parking Tax on Local 114 Revenue of Metro City in 2016-2020. International Conference on Industrial Engineering and Operations Management, 33, 1534–1544.
Darmayasa, I. N., Arsana, I. M. M., & Putrayasa, I. M. A. (2022). Reconstruction of the Slippery Slope Framework Tax Compliance Model. ACRN Journal of Finance and Risk Perspectives, 11, 19–32. https://doi.org/10.35944/jofrp.2022.11.1.002
Febriani, N. P. I., & Noviari, N. (2023). Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah. E-Jurnal Akuntansi, 33(7), 1931–1941. https://doi.org/10.24843/EJA.2023.v33.i07.p18
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Ghozali, P. H. I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 Edisi 10.
Gujarati, D. N., & Porter, D. C. (2012). Basic Econometrics (5th ed.). McGraw-Hill Education.
Hapsari, A., & Kholis, N. (2020). Analisis Faktor-Faktor Kepatuhan Wajib Pajak UMKM di KPP Pratama Karanganyar. Reviu Akuntansi dan Bisnis Indonesia, 4(1), 56–67. https://doi.org/10.18196/rab.040153
Ibrahim, M., Latief, F., & Tuhumena, R. (2020). Public trust and tax compliance: Evidence from Indonesia. International Journal of Business, Economics and Law, 22(1), 1–7.
Ibrahim, Z., Ibrahim, M. A., & Syahribulan. (2020). Pengaruh Kepercayaan Publik terhadap Kepatuhan Wajib Pajak. YUME: Journal of Management, 3(2), 80–93. https://doi.org/10.37531/yum.v11.12
Karlina, W. U., & Mukhlizul, E. H. (2021). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Kajian Akuntansi dan Auditing, 15(2), 143–154. https://doi.org/10.37301/jkaa.v15i2.30
Kurnia, P. P. B. (2023). Tax fair compliance: Perception of tax correction, public trust, and quality of tax service. Jurnal Ekonomi dan Bisnis Digital, 4(1), 45–58.
Kurnia, K., & Fajarwati, R. A. (2022). Effect of education level, income level, and tax policy on taxpayer compliance during the COVID-19 pandemic: Case study on employee individual taxpayers at The Sukabumi Pratama Tax Service Office. International Journal of Health Sciences, 6(S9), 893–907. https://doi.org/10.53730/ijhs.v6nS9.12336
Luthfiana, D. N., Andika, A., Najmudin, M., & Purwanto, J. (2023). Socialization of Taxation As A Moderating Variable in the Application of the Theory of Planned Behavior to Taxpayer Compliance. Dinasti International Journal of Economics, Finance and Accounting, 4(3), 434–453. https://doi.org/10.38035/dijefa.v4i3
Manrejo, S., & Yulaeli, T. (2022). Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia. Journal of Tax Reform, 8(3). https://doi.org/10.15826/jtr.2022.8.3.123
Mariganto, D. K., Kasmad, R., & Purwanto, A. J. (2023). Hubungan kekuasaan otoritas, persepsi keadilan, kepercayaan publik, dan kebijakan tarif pajak terhadap kepatuhan wajib pajak. Owner: Riset & Jurnal Akuntansi, 7(1), 230–240.
Mulatsih, S. N., Saepuloh, D., Putri, W. A., & Alicia, R. (2024). Improving Tax Compliance Intentions and Self-Assessment System: Approach to the Theory of Planned Behavior. Review of Applied Socio-Economic Research, 28(2), 116–135. https://doi.org/10.54609/reaser.v28i2.524
Murti, G. T., Nazar, M. R., & Wardoyo, D. U. (2022). Pendampingan UMKM Dalam Melakukan Pembentukan Badan Usaha Melalui Pendanaan Lembaga Keuangan. Jurnal Pengabdian Masyarakat Akademisi, 1(4), 54–59. https://doi.org/10.54099/jpma.v1i4.406
Nurfadillah, N., Bakri, A. A., Basalamah, M. S. A., & Junaid, A. (2023). Pengaruh pengetahuan pajak, tarif pajak, dan kepercayaan pada pemerintah terhadap kepatuhan wajib pajak UMKM. Center of Economic Student Journal, 6(2), 77–89.
Nurfadillah, Bakri, A. A., Syafi, M., Basalamah, A., & Junaid, A. (2023). Pengaruh Pengetahuan Pajak, Tarif Pajak dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak UMKM. Center of Economic Student Journal, 6(4), 441–449. https://doi.org/10.56750/csej.v6i4.686
Paot, N. B. (2022). Kepercayaan publik, kualitas pelayanan fiskus dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Jurnal Sosial Ekonomi Bisnis, 2015, 27–37. https://doi.org/10.55587/jseb.v2i1.33
Putra, D. A., Aprila, N., Midiastuty, P. P., & Herawansyah. (2024). Building a culture of compliance: The influence of tax socialization and inclusion on Indonesian MSME taxpayers. Open Access Indonesia Journal of Social Sciences, 7(2), 210–222.
Republik Indonesia. (2007). Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran Negara RI Tahun 2007 No. 85. https://peraturan.bpk.go.id/Details/38837/uu-no-28-tahun-2007
Republik Indonesia. (2009). Undang-Undang Nomor 16 Tahun 2009 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran Negara RI Tahun 2009 No. 62. https://peraturan.bpk.go.id/Details/39478/uu-no-16-tahun-2009
Republik Indonesia. (2009). Peraturan Menteri Keuangan Republik Indonesia Nomor 62/PMK.01/2009 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Pajak. https://peraturan.bpk.go.id/Home/Details/153503/pmk-no-62pmk012009
Republik Indonesia. (2021). Peraturan Pemerintah Republik Indonesia Nomor 7 Tahun 2021 tentang Kemudahan, Perlindungan, dan Pemberdayaan Koperasi dan Usaha Mikro, Kecil, dan Menengah. Lembaran Negara RI Tahun 2021 No. 15. https://peraturan.bpk.go.id/Details/166628/pp-no-7-tahun-2021
Resmi. (2019). Perpajakan: Teori dan Kasus (Sartika, Ed.; 11th ed.). Salemba Empat.
Safitri, D., & Silalahi, S. P. (2020). Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan dan Penerapan Sistem E-Filling terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan sebagai Pemoderasi. Jurnal Akuntansi dan Pajak, 20(2), 145–153. http://dx.doi.org/10.29040/jap.v20i2.688
Santia, T. (2020). Baru 2,3 Juta UMKM yang Patuh Bayar Pajak. Liputan6. https://www.liputan6.com/bisnis/read/4289487/baru-23-juta-umkm-yangpatuh-bayar-pajak?page=3
Sugiyono. (2019). Metode penelitian kuantitatif kualitatif dan R dan D. Alfabeta.
Sugiyono, P. D. (2022). Metode Penelitian Kuantitatif. Alfabeta.
Sundari, S. (2019). Pengaruh Sanksi Perpajakan dan Self Assessment System terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion). Jurnal Kajian Akuntansi, 3(1), 55–67. https://doi.org/10.33603/jka.v3i1.2114
Tuhumena, R., Falah, S., & Salle, H. T. (2023). The Effect of Trust in Government and Perceptions of Tax Justice on Tax Compliance with Job Type as Moderation (Empirical Study on Individual Taxpayers Registered at Jayapura Primary Tax Service Office). Journal of International Conference Proceedings (JICP), 6(5), 115–125. https://doi.org/10.32535/jicp.v6i5.2661
Tresna Murti, G., & Fabiansyah, F. . (2023). Pengaruh Penerapan Self Assesment System, Kualitas Pelayanan Fiskus, Pemanfaatan E-Filling Terhadap Kepatuhan Wajib Pajak. Jurnal Ekuilnomi, 5(2), 313-321. https://doi.org/10.36985/gr2t3y33
Widyanti, Y. (2021). Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak. Journal of Management, Business, and Accounting, 20(3), 285–294. https://doi.org/10.33557/mbia.v20i3.1614
Wirawan, I. M. D. S., Adyatma, I. W. C., & Edwindra, R. (2024). The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance. Journal of Applied Sciences in Accounting, Finance and Tax, 7(1), 55–64.
Yulianti, L. N. (2022). Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, dan Pemahaman Insentif Pajak terhadap Kepatuhan Wajib Pajak UMKM pada Masa Pandemi COVID-19. Jurnal Ilmiah Manajemen dan Kewirausahaan, 11(2), 143–153.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2025 Radhya Yudiastama, Galuh Tresna Murti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
