Pemahaman Perubahan Kebijakan PPh Final, Sosialisasi Perpajakan, dan Kepatuhan Wajib Pajak UMKM di Kabupaten Pandeglang
DOI:
https://doi.org/10.30640/jumma45.v5i2.7664Keywords:
MSME Taxpayers, Tax Compliance, Tax Dissemination, Tax Policy Changes, Understanding of Tax PolicyAbstract
Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is one of the key factors in optimizing government tax revenue. Despite the government's efforts to reform tax regulations through changes in the Final Income Tax (PPh Final) policy for MSMEs and to enhance tax dissemination programs, the level of tax compliance among MSME taxpayers remains suboptimal. This study aims to examine the relationship between the understanding of changes in the Final Income Tax policy for MSMEs, tax dissemination, and MSME taxpayer compliance in Pandeglang Regency. This study employed a quantitative approach. The population consisted of MSME taxpayers registered in Pandeglang Regency, with a sample of 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics Version 27. The findings indicate that the understanding of changes in the Final Income Tax policy for MSMEs has a positive and significant relationship with MSME taxpayer compliance. Conversely, tax dissemination has a negative significant relationship with taxpayer compliance. However, simultaneously, both independent variables demonstrate a positive and significant relationship with MSME taxpayer compliance in Pandeglang Regency. These findings suggest that taxpayers' understanding of changes in the Final Income Tax policy plays a more substantial role in improving tax compliance than the intensity of tax dissemination activities. Therefore, the government is expected to optimize tax dissemination programs by making them more adaptive, contextual, and focused on enhancing taxpayers' understanding of tax policy changes.
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