Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
DOI:
https://doi.org/10.51903/kompak.v19i1.3212Keywords:
Tax policy , Subjective Norms , Financial Performance , Tax Compliance , MSMEsAbstract
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies
References
[1] K. Mutrofin, A. N. Muhammad, and M. Mahmud, “Peran UMKM Dalam Mempertahankan Ekonomi Jawa Timur Selama Pandemic Covid–19,” Jurnal Manajemen, vol. 1, no. 2, pp. 1–10, 2021.
[2] A. Pratama and D. Urumsah, “Determinan Kepatuhan Wajib Pajak UMKM Dengan Modernisasi Sistem Administrasi Perpajakan Sebagai Variabel Moderasi,” Jurnal Reviu Akuntansi dan Keuangan, vol. 14, no. 1, pp. 86–102, 2024.
[3] S. Ng and E. Daromes, “Faktor Prediktor Kepatuhan Wajib Pajak dalam Perspektif Theory Of Planned Behavior (Studi Empiris pada KPP Pratama Ruteng),” Jurnal Ilmiah Akuntansi, vol. 13, no. 2, pp. 99–120, 2024.
[4] S. A. Fitri, E. Sudarmanto, N. A. Qothrunnada, and P. Wahyuni, “Analysis of the Effect of Tax Compliance, Tax Avoidance, and Financial Reporting Quality on Company Financial Performance: A Case Study on a Manufacturing Company in Indonesia,” West Science Accounting and Finance, vol. 1, no. 3, pp. 119–129, 2023.
[5] A. Sari and A. Wijaya, “Pengaruh Pengetahuan dan Sosialisasi Perpajakan terhadap Kepatuhan UMKM,” Jurnal Akuntansi dan Bisnis, vol. 3, no. 2, pp. 45–56, 2020.
[6] D. K. Wardani, A. Primastiwi, and S. Ramadhan, “Pengaruh Sosialisasi Perpajakan terhadap Niat untuk Mematuhi Kewajiban Perpajakan Calon Wajib Pajak dengan Kesadaran Pajak sebagai Variabel Intervening,” Jurnal Akuntansi dan Bisnis Krisnadwipayana, vol. 8, no. 1, 2021.
[7] N. E. Fitria, I. Purnamasari, and S. Wahyuningsih, “Penerapan Diagram Kontrol G Pada Pengendalian Kecacatan Produk Kayu Lapis di PT. Segara Timber Mangkujenang Samarinda Tahun 2019,” VARIANCE: Journal of Statistics and Its Applications, vol. 3, no. 1, pp. 15–27, 2022.
[8] I. Ajzen, “The Theory of Planned Behavior,” Organizational Behavior and Human Decision Processes, vol. 50, no. 2, pp. 179–211, 1991.
[9] I. Ajzen, Attitudes, Personality, and Behavior, 2nd ed. New York: Open University Press, 2005.
[10] H. Heriyah, “Pengaruh Pelayanan Fiskus dan Sikap Wajib Pajak terhadap Kepatuhan Wajib Pajak,” Ekonika: Jurnal Ekonomi Universitas Kadiri, vol. 5, no. 2, pp. 243–250, 2020.
[11] H. Hikmah, A. T. Ratnawati, and S. Darmanto, “Determinants of Tax Compliance Behavior Among Central Java SMEs: The Mediating Role of Intention to Comply,” Journal of Accounting and Investment, vol. 25, no. 1, pp. 328–347, 2024.
[12] D. D. Pangestie and M. D. Setyawan, “Aplikasi Theory of Planned Behaviour: Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kota Surabaya,” Jurnal Akuntansi AKUNESA, vol. 8, no. 1, pp. 1–10, 2019.
[13] D. Ramdhani, Z. A. Tamima, Y. Yanti, and B. Effendi, “Pengaruh Sikap Wajib Pajak pada Sistem Pajak dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi,” STATERA: Jurnal Akuntansi dan Keuangan, vol. 4, no. 1, pp. 37–58, 2022.
[14] D. Hertati, “Kebijakan Pajak di Indonesia dan Dampaknya terhadap Kepatuhan Wajib Pajak,” Jurnal Akuntansi dan Pajak, vol. 5, no. 3, pp. 112–125, 2021.
[15] R. Trivedi and C. Lin, “Financial Performance and Tax Compliance among SMEs,” International Journal of Economics and Finance, vol. 12, no. 4, pp. 77–86, 2023.
[16] Fitri, S. A., Sudarmanto, E., Qothrunnada, N. A., & Wahyuni, P. (2023). Analysis of the Effect of Tax Compliance, Tax Avoidance, and Financial Reporting Quality on Company Financial Performance: A Case Study on a Manufacturing Company in Indonesia. West Science Accounting and Finance, 1(03), 119–129.
[17] Subarsono, G. 2003. “Lembaga perpajakan.”
[18] Pattimahu, A. M. (2023). Pengaruh Sikap Dan Norma Subjektif Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Ambon. Jurnal Administrasi Terapan, 2(2), 487–493.
[19] Muzakkir, A., Indrijawati, A., & Syamsuddin. (2019). The determinant effect of theory of planned behavior and tax knowledge on taxpayer compliance.
[20] Ng, Suwandi, dan E. Daromes. 2024. “Faktor Prediktor Kepatuhan Wajib Pajak dalam Perspektif Theory Of Planned Behavior (Studi Empiris pada KPP PRATAMA Ruteng ).” 13(2):99–120.
[21] R. Yulianti and S. Wulandari, “Pengaruh Pemahaman Pajak, Tarif Pajak, Sanksi Pajak, Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak UKM,” Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , vol. 18, no. 1, pp. 72–82, Jul. 2025, doi: 10.51903/DAJ5D559.
[22] E. Endaryati, V. K. Subroto, and S. Wahyuning, “Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak,” Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , vol. 14, no. 2, pp. 283–296, Nov. 2021, doi: 10.51903/KOMPAK.V14I2.529.
[23] B. Ismantoro, T. Ismail, and S. Astuty, “Analysis of Taxpayer Compliance Determinants through Taxpayer Awareness (A Study on Individual Taxpayers at KPP Pratama Sekayu),” Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , vol. 18, no. 1, pp. 117–131, Jul. 2025, doi: 10.51903/2FMJ0Q69.
[24] N. Hikmah, A. Fauzi, and F. U. Nayyiroh, “Measuring the forecast accuracy in retail MSMEs: A comparative analysis between AI and traditional methods in the era of digital selling,” Journal of Management and Informatics, vol. 4, no. 1, pp. 687–705, Apr. 2025, doi: 10.51903/JMI.V4I1.166.
[25] E. Siswanto and A. A. Aqdam, “The Impact of E-Commerce and Accounting Information Systems on Entrepreneurial Decision-Making in MSMEs: A Quantitative Study in the Digital Era,” Journal of Management and Informatics, vol. 3, no. 1, pp. 37–52, Apr. 2024, doi: 10.51903/JMI.V3I1.42.
[26] J. Ilmiah and K. Akuntansi, “Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak,” Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , vol. 17, no. 2, pp. 224–243, Nov. 2024, doi: 10.51903/KOMPAK.V17I2.2055
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Patria Nurmala Oktafia, Hardiwinoto Hardiwinoto, Andwiani Sinarasri, Ayu Noviani Hanum
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
