FORMAL TAX COMPLIANCE IN INDONESIA THROUGH ELECTRONIC TAX FILING: A CASE STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs)

Authors

  • Alzhar Valentino Erdiansyah Direktorat Jenderal Pajak
  • Khoirunurrofik Fakultas Ekonomi dan Bisnis Universitas Indonesia

DOI:

https://doi.org/10.31092/jpi.v5i1.1237

Abstract

We investigated the possible correlation between
business size and formal tax compliance use: data from
the Directorate General of Taxes at the province level in
Indonesia for 2014 – 2018. We employed the aggregate
business-level Micro, Small, and Medium electronic tax
filing data combined with the Base Transceiver Station
data at the provincial level. We found that micro and
small-scale taxpayers e – filing rate has a positive and
significant effect on formal tax compliance. Yet, both
have a non-linear relationship to formal tax compliance.
These results imply that size or business scale MSME
taxpayers is associated with formal tax compliance, and
greater benefits can be obtained in a province with a high
microscale taxpayer's e – filing rate.
Tujuan penelitian kami untuk mengkaji korelasi antara
skala usaha wajib pajak dengan kepatuhan perpajakan
formal yang menggunakan data Direktorat Jenderal Pajak
pada level provinsi dalam kurun waktu 2014 – 2018. Kami
menggunakan data agregat wajib pajak UMKM yang
melaporkan SPT elektronik yang dikombinasikan dengan
data Base Transceiver Station pada level provinsi.
Metodologi penelitian yang digunakan adalah metode
kuantitatif dengan regresi panel data. Hasil regresi panel
data menunjukkan adanya hubungan signifikan antara
kepatuhan pelaku usaha berskala mikro dan skala kecil
dengan tingkat kepatuhan formal pelaku UMKM pada
suatu provinsi. Namun hasil penelitian juga menunjukkan
bahwa hubungan tingkat kepatuhan wajib pajak berskala
mikro dan kecil bersifat tidak linier terhadap kepatuhan
perpajakan formal. Kesimpulan penelitan
memperlihatkan bahwa skala usaha wajib pajak UMKM
berasosiasi dengan kepatuhan perpajakan formal dan
provinsi dengan tingkat e-filing wajib pajak berskala
mikro yang tinggi memiliki tingkat kepatuhan lebih baik.

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Published

2021-12-13

How to Cite

Alzhar Valentino Erdiansyah, & Khoirunurrofik. (2021). FORMAL TAX COMPLIANCE IN INDONESIA THROUGH ELECTRONIC TAX FILING: A CASE STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs). JURNAL PAJAK INDONESIA (Indonesian Tax Review), 5(1). https://doi.org/10.31092/jpi.v5i1.1237

Issue

Vol. 5 No. 1 (2021): Tax Policy Post Omnibus Law and Its Implementation

Section

Artikel

License

Copyright (c) 2021 JURNAL PAJAK INDONESIA (Indonesian Tax Review)

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