DETERMINAN TINGKAT KEPATUHAN WAJIB PAJAK UMKM : PENDEKATAN MODEL FISCHER DI KOTA SEMARANG

Abstract

One of the incentive policy that is implemented by goverment towards Micro, Small and Medium Enterprises taxpayers is the revocation of Goverment Regulation (PP) No. 46 Year 2013 become Goverment Regulation (PP) No. 23 Year 2018. The decreasing tax rates from 1% to 0.5% can be seen as a reflection that goverment is trying to encourage the Micro, Small and Medium Enterprises taxpayers to improve their tax compliance in fulfilling tax obligations. The aim of this research is to examine the factors that influence tax compliance of Micro, Small and Medium Enterprises taxpayers using Fischer's tax compliance model approach in Semarang city. This research uses tax compliance as the dependent variable and gender, education, complexity of the tax system, probability of detection and penalties, tax rates, fairness of tax system, influence of peer in business communities, emotional intelligence, social norms, ethical values, noncompliance opportunity and income level as the independent variables. The primary data was collected by using questionnaire collection method towards 100 respondents who are the owner of Micro, Small and Medium Enterprises and are included as the formal compliance taxpayer. Data was analyzed with a multiplier linear regression method. The results of this research indicated that: (1) The variables of education, complexity of the tax system, tax rates, influence of peer in business communities, emotional intelligence, ethical values and income level are significantly influence the tax compliance. (2) Meanwhile, variables gender, probability of detection and penalties, fairness in tax system, social norms, and noncompliance opportunity are insignificantly in influencing the tax compliance.