Pengaruh Implementasi UU Harmonisasi Peraturan Perpajakan, dan Digitalisasi terhadap Kepatuhan Wajib Pajak UMKM Kota Medan
DOI:
https://doi.org/10.55606/jebaku.v6i2.7457Keywords:
Implementation of the HPP Law, Medan City, MSME Compliance, Tax Administration, Tax DigitizationAbstract
This study to analyze the effect of implementing the harmonization of regulations law ( UU HPP) and the digitalization of tax compliance among micro, small, and medium enterprises (umkm), both partially and simultaneously. This study employs a causal associative quantitative approach, utilizing primary data collected through online likert-scale questionnaires distributed to 100 umkm actors regidtered as taxpayers in the Medan Tembung district. Data analysis was conducted using Multiple Linear Regression operated via SPSS version 25. The result of this study indicate that all research instruments are valid and reliable. The test result show that the implementation of the UU HPP has a positive and significant effect on MSMEs tax compliance. Diditalization of tax services also as positive and significant effect on MSMEs tax compliance, exerting a greater influence compared to the implementation of the UU HPP. This study concludes that both the implementation of the UU HPP and the digitalization of tax services are proven effective in increasing MSMEs tas compliance in Medan. The government and the Directorate General of Taxes are advised to continuously of the digital tax system and enhance the socialization of the UU HPP, considering that 37% of respondents do not yet possess a taxpayer identification number (NPWP).
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