TAXPAYER COMPLIANCE BEHAVIOR ON MUSLIM MICRO, SMALL, AND MEDIUM ENTERPRISE ACTORS IN PASURUAN CITY INDONESIA
DOI:
https://doi.org/10.32332/akademika.v28i2.7711Keywords:
Behavior; Muslim MSME; Taxpayer Compliance.Abstract
The rapid growth of the Micro, Small, and Medium Enterprise (MSME) sector in Pasuruan City does not align with the anticipated level of taxpayer compliance behavior. This discrepancy creates a conflicting situation where the potential revenue generated by the sector clashes with the issue of tax non-compliance, posing a threat to Regional Revenue and the Islamic economy. Therefore, this study examined the understanding, behavior, and Maqasid Al-Shari'ah review of taxpayer compliance behavior of Muslim MSME actors in Pasuruan using a phenomenological qualitative approach. Data were collected through open observation techniques, in-depth interviews, and documentation. The results showed that applicable tax policy was understood through socialization organized by the Cooperative and MSME Office continuously with a humanist approach. Meanwhile, the relationship between Maqāṣid al-Sharī`ah values and tax policy was to provide education by conducting socialization to the community regarding its content and benefits. In the concept of Maqāṣid al-Sharī`ah adh-ḍarūriyāt, the tax policy carried out by the government was included in Hifdzul Maal. This was the top Maqāṣid al-Sharī`ah benefit as a reinforcement of religiosity theory by adding the factors of blessing and economic justice. In contrast, the tax function, policy, registration, payment, rates, and reporting were reinforced by Muslim religiosity.
Downloads
References
Alfiana Rosi, R. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku UMKM Dalam Melaksanakan Kewajiban Perpajakan (Studi Kasus pada Wajib Pajak Pelaku UMKM yang terdaftar di KPP Pratama Kabupaten Karanganyar). Universitas Muhammadiyah Surakarta.
Dinas Koperasi dan Usaha Mikro – Kota Pasuruan. (n.d.). Retrieved November 3, 2023, from https://koperasi.pasuruankota.go.id/
Ghozali, I. (2011). Aplikasi multivariate dengan program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro, 68.
Harisudin, M. N., & Choriri, M. (2021). On The Legal Sanction Against Marriage Registration Violation in Southeast Asia Countries: A Jasser Auda’s Maqasid Al-Shariah Perspective. Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 5(1), 471–495.
Hasan, N. I. (2018). Tinjauan penerapan pungutan pajak dan zakat menurut konsep ekonomi islam di Indonesia. Islamadina: Jurnal Pemikiran Islam, 19(2), 75–91.
Inasius, F. (2015). Tax compliance of small and medium enterprises: Evidence from Indonesia. Accounting & Taxation, 7(1), 67–73.
Kharisma, A. D. E. N. (2018). Penyebab Ketidakpatuhan Pemilik Usaha Mikro, Kecil Dan Menengah (Umkm) Dalam Pembayaran, Pajak Penghasilan. Universitas Airlangga.
M Fauzan, M. F. (2014). Konsep Perpajakan Menurut Abu Yusuf. Pascasarjana UIN Sumatera Utara.
Maulida, A. (2018). Kepatuhan Pembayaran Pajak Pada Pelaku Umkm (Usaha Mikro Kecil Menengah) Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kotagede Yogyakarta. Jurnal UMKM Dewantara, 1(2), 18–27.
Mayasari, W., Zaitul, R. Y. M., & Yulistia, R. (2015). Pengaruh Ketaatan Beragama Terhadap Moral Pajak. Jurnal Fakultas Ekonomi, 6(1), 1–15.
Nainggolan, H., & Patimah, S. (2019). Pengaruh Pemahaman Peraturan, Sanksi dan Kesadaran Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) terhadap Kepatuhan Membayar Pajak di Balikpapan. KRISNA: Kumpulan Riset Akuntansi, 10(2), 188–195.
Prawagis, F. D., Zahroh, Z. A., & Mayowan, Y. (2016). Pengaruh pemahaman atas mekanisme pembayaran pajak, persepsi tarif pajak dan sanksi pajak terhadap kepatuhan wajib pajak UMKM (Studi pada wajib pajak yang terdaftar di KPP pratama Batu). Jurnal Perpajakan (JEJAK), 10(1).
Rosid, A., Evans, C., & Tran-Nam, B. (2018). Tax non-compliance and perceptions of corruption: Policy implications for developing countries. Bulletin of Indonesian Economic Studies, 54(1), 25–60.
Sundler, A. J., Lindberg, E., Nilsson, C., & Palmér, L. (2019). Qualitative thematic analysis based on descriptive phenomenology. Nursing Open, 6(3), 733–739. https://doi.org/qualitative phenomenology
Wirawan, I., Arygunartha, G. Y., & Nida, D. (2021). Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 31(5), 1169–1188.
Yasa, I. N. P., & Prayudi, M. A. (2019). Nilai-nilai etika berbasis kearifan lokal dan perilaku kepatuhan perpajakan. Jurnal Ekonomi Dan Bisnis, 22(2), 361–390.
Yusuf, M. (2017). Analisis Pengenaan Pajak Penghasilan Final Terhadap Wajib Pajak Tertentu (Studi Kasus pada Usaha Mikro Kecil dan Menengah di Kecamatan Pancoran Jakarta Selatan). Jurnal Lentera Akuntansi, 2(1), 22–42.
Downloads
Published
Issue
Section
License
