Peran dan Penerapan Akuntansi Perpajakan terhadap UMKM E-Commerce

Authors

  • Ali Hardana Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary
  • Tongku Imam Raja Junjungan Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary
  • Ali Wardani Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary
  • Anwar Ibrahim Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary

DOI:

https://doi.org/10.61132/apke.v2i1.722

Keywords:

Implementation, MSMEs, Accounting, Taxpayer, Compliance

Abstract

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

Downloads

References

American Accounting Association. (1977). Statement of Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.

Dartini, G., & Jati, I. (2016). Pemahaman akuntansi, transparansi, dan akuntabilitas pada kepatuhan wajib pajak badan. e-Jurnal Akuntansi Universitas Udayana, 17(3), 2447-2473.

Direktorat Jenderal Pajak RI. (2002). Keputusan Dirjen Pajak KEP383/PJ./2002 tentang tata cara dalam penggunaan aplikasi e-SPT.

Direktorat Jenderal Pajak RI. (2012). Keputusan Direktur Jenderal Pajak Nomor KEP27/PJ/2012 tentang peraturan Direktur Jenderal Pajak Nomor PER-26/PJ/2012 tentang tata cara penerimaan dan pengolahan surat pemberitahuan tahunan.

Fajriyan, N. A. (2015). Pengaruh persepsi pelaksanaan sensus pajak nasional, sikap wajib pajak pada pelaksanaan sanksi denda dan kesadaran perpajakan terhadap kepatuhan wajib pajak (Studi pada wajib pajak orang pribadi di Kelurahan Miji Kota Mojokerto). Jurnal Universitas Brawijaya.

Gunadi. (2005). Fungsi pemeriksaan terhadap peningkatan kepatuhan pajak (Tax compliance). Jurnal Perpajakan Indonesia, 4(5), 4-9.

Pakpahan, Y. E., Hardi, & Rusli. (2015). Pengaruh pemahaman akuntansi, pemahaman ketentuan perpajakan dan transparansi dalam pajak terhadap kepatuhan wajib pajak badan. JOM: Fakultas Ekonomi Universitas Riau, 2(1), 1-14.

Rahayu, N. (2017). Pengaruh pengetahuan perpajakan, ketegasan sanksi pajak, dan tax amnesty terhadap kepatuhan wajib pajak. Akuntansi Dewantara, 1, 1-14.

Sumianto, & Kurniawan, C. H. (2015). Pengaruh pemahaman akuntansi dan ketentuan perpajakan serta transparansi dalam pajak terhadap kepatuhan wajib pajak orang pribadi usahawan pada UKM di Yogyakarta. MODUS, 27(1), 41-51.

Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Ketentuan dan Tata Cara Perpajakan. (2013). Bandung: Fokusindo Mandiri.

Downloads

Published

2024-12-23

How to Cite

Ali Hardana, Tongku Imam Raja Junjungan, Ali Wardani, & Anwar Ibrahim. (2024). Peran dan Penerapan Akuntansi Perpajakan terhadap UMKM E-Commerce . Akuntansi Pajak Dan Kebijakan Ekonomi Digital, 2(1), 42–48. https://doi.org/10.61132/apke.v2i1.722