PENGARUH NILAI KEADILAN DAN KEPATUHAN TERHADAP PENERIMAAN PAJAK UMKM DENGAN PENERAPAN PP NO. 46 TAHUN 2013 SEBAGAI VARIABEL INTERVENING

Authors

  • Maya Nursela Universitas Muhammadiyah Jakarta
  • Eva Herianti Universitas Muhammadiyah Jakarta

Keywords:

Values Justice, compliance, implementation of PP No. 46 2013, Tax Revenue UMKM

Abstract

The purpose of this study was to determine (1) the effect of justice value to
the implementation of PP No. 46 Tahun 2013, (2) the effect of compliance to the
implementation of PP No. 46 2013, (3) the effect of justice value to the tax
revenue UMKM, (4) the effect of compliance to the tax revenue UMKM, (5) the
effect of the justice value to the tax revenue UMKM mediated by the application
of PP No. 46 Tahun 2013, (6) the effect of the compliance to the tax revenue
UMKM mediated by the application of PP No. 46 Tahun 2013.
The population of this research in KPP Pratama Jakarta Cempaka Putih.
The Sample was done by purposive sampling techniques through calculation
obtained 99 slovin taxpayer UMKM. Data source used are primary and
secondary data. This research used path analysis for analize the data. Then the
data has been processed by SPSS (Statistical Package for Social Science) version
23.
The results of this research indicate that 1) the value of justice positive
and significant impact on the implementation of PP No. 46 2013; 2) compliance
have significant positive effect on the application of PP No. 46 2013; 3) the value
of justice positive and significant effect on tax revenue UMKM; 4) compliance
have significant positive effect on tax revenue UMKM; 5) there was no significant
effect on the justice value of tax revenue UMKM mediated by the application of
PP No. 46 2013; 6) there was no significant effect of compliance with tax revenue
UMKM mediated by the application of PP No.46 2013.

Keywords : Values Justice, compliance, implementation of PP No. 46 2013, Tax
Revenue UMKM

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Published

2021-07-01