Pengaruh Edukasi Perpajakn dan Tarif Pajak terhadap Kepatuhan Wajib Pajak UMKM

Studi kasus pada UMKM yang terdaftar di KPP Pratama Cimahi

Abstract

Tax is one of the most important sources of state revenue that plays a crucial role in financing national development. The contribution of Micro, Small, and Medium Enterprises (MSMEs) to the Indonesian economy is significant, contributing more than 60% to the Gross Domestic Product (GDP) and absorbing about 97% of the workforce. However, MSMEs’ tax compliance remains relatively low, creating a gap between tax potential and actual state revenue. This study aims to analyze the effect of tax education and tax rates on the compliance of MSME taxpayers registered at KPP Pratama Cimahi. The research applies a quantitative method with a descriptive-verificative approach. The population consisted of 3,082 MSMEs, and 97 respondents were selected using Slovin’s formula with a 10% margin of error. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression supported by SPSS. The results indicate that tax education has a positive and significant effect on MSME taxpayer compliance, while tax rates also show a positive and significant influence. Simultaneously, both variables significantly affect tax compliance, with the coefficient of determination (R²) showing that 65% of compliance variation can be explained by tax education and tax rates. These findings highlight the importance of strengthening tax education and implementing fair and simple tax rates to enhance MSME taxpayer compliance, which in turn contributes to sustainable state revenue.