Pengaruh Kebijakan PP No. 55 Tahun 2022, Kesadaran Wajib Pajak, Kepercayaan kepada Pemerintah terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Kediri

Assa Dwi Putri Sholekah; Nur Rahmanti Ratih; Rike Selviasari

doi:10.61132/jieap.v3i3.2554

Authors

Assa Dwi Putri Sholekah Universitas Islam Kadiri
Nur Rahmanti Ratih Universitas Islam Kadiri
Rike Selviasari Universitas Islam Kadiri

DOI:

https://doi.org/10.61132/jieap.v3i3.2554

Keywords:

PP No. 55, Tax Awareness, Tax Compliance, Tax Policy, Trust in Government

Abstract

This study aims to analyze the effects of Government Regulation No. 55 of 2022, taxpayer awareness, and trust in the government on MSME taxpayer compliance, both partially and simultaneously. The study was conducted among corporate MSME taxpayers in the food and beverage sector registered at the Kediri Primary Tax Office. An associative quantitative approach was employed. Primary data were collected through a Likert-scale questionnaire. The population consisted of 672 MSME taxpayers, with a sample of 88 respondents selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results showed that Government Regulation No. 55 of 2022 had no significant effect on taxpayer compliance, with a significance value of 0.515 and a t-value of 0.655. Taxpayer awareness had a positive and significant effect, with a significance value of 0.001 and a t-value of 3.511. Trust in the government also had a positive and significant effect, with a significance value of 0.000 and a t-value of 5.083. Simultaneously, the three variables significantly affected taxpayer compliance, with an F-value of 218.580 and a significance value of 0.000. The R² value of 0.886 indicates that 88.6% of the variation in compliance was explained by these variables, while 11.4% was attributed to other factors. The findings indicate that improving MSME taxpayer compliance requires tax policies supported by taxpayer awareness and trust in the government.

Downloads

Download data is not yet available.

References

Arofia, N., Ratih, N., & Srihastuti, E. (2024). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Kualitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. 2, 306–312.

Handayani, E. P., Harimurti, F., & Kristanto, D. (2020). Pengaruh Pemahaman Peraturan Pajak, Sosialisasi Pajak, dan Tingkat Kepercayaan Terhadap Kepatuhan Wajib Pajak UMKM (Survey Pada Pedagang Batik di Pasar Klewer Surakarta). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 16(1), 22–32. https://doi.org/10.33061/jasti.v16i1.4406

Junawan. (2022). Analisis Kepatuhan Wajib Pajak Pada UMKM Di Kota Medan. Jurnal Riset Akuntansi Dan Bisnis, 22(2), 206–211. https://doi.org/http://dx.doi.org/10.30596%2F12474

Kusufiyah, Y. V., & Anggraini, D. (2024). Dampak Kebijakan PP Nomor 55 Tahun 2022, Kesadaran Wajib Pajak, Dan Kepercayaan Kepada Pemerintah Tehadap Kepatuhan Wajib Pajak UMKM. Jurnal Ekonomika Dan Bisnis (JEBS), 4(1), 98–112. https://doi.org/10.47233/jebs.v4i1.1531

M. Hendri Yan Nyale & Shinta Dewi Condrowati. (2021). Pengaruh Kesadaran Wajib Pajak, Pemahaman PSAK EMKM dan Relaksasi Pajak Terhadap Kepatuhan Wajib Pajak Pelaku Usaha Mikro Kecil Menengah Di Kota Yogyakarta. Jurnal Riset Perpajakan, 4(1), 30–44.

Meidiyustiani, R., & Qodariah, S. S. (2022). Pengaruh Pemahaman Wajib Pajak, Pelayanan Petugas Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Bina Akuntansi, 9(2), 184–197.

Nabila Rachmad, A., & Murdiawati, D. (2024). Pengaruh Kebijakan PP No.55 Tahun 2022 Terhadap Kepatuhan Wajib Pajak UMKM Surabaya. Pendidikan Dan Ilmu Ekonomi Akuntansi, 8(2), 243–255. https://doi.org/10.31851/neraca.v8i2.17985

Prihastuti, A. H., Al Sukri, S., Jusmarni, & Kusumastuti, R. (2023). Pengaruh Kebijakan Pp Nomor 55 Tahun 2022 Dan Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Pajak & Bisnis, 4(1), 56–63.

Purnamasari, A., Pratiwi, U., & Sukirman, S. (2018). Pengaruh Pemahaman, Sanksi Perpajakn, Tingkat Kepercayaan Pada Pemerintah dan Hukum, Serta Nasionalisme Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB-P2. Jurnal Akuntansi Dan Auditing, 14(1), 22. https://doi.org/10.14710/jaa.v14i1.18221

Rizalti, S. M., & Iskandar, D. (2025). Pengaruh Kesadaran Wajib Pajak, Tingkat Kepercayaan Kepada Pemerintah, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. Gorontalo Accounting Journal, 8(1), 165–177. https://doi.org/10.32662/gaj.v8i1.3546

Selviasari, R. (2020). Pengaruh Gaya Kepemimpinan, Budaya Kerja dan Kerja Terhadap Kinerja Karyawan. Journal of Islamic Economic Development, 4(1), 96–123.

Sofianti, M., & Wahyudi, D. (2022). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM ( Studi Kasus UMKM di Kabupaten Demak ). 13(1).

Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Edisi Kedu). ALFABETA.

Wijaya, V. S., & Yanti, L. D. (2023). Wijaya, Verlin SintaPajak UMKM. ECo-Buss, 6(1), 206–216.

Wulandari, S. (2021). Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, konsultan pajak terhadap kepatuhan wajib pajak. Jurnal Ilmu Dan Riset Akuntansi, 10.