Analisis Kepatuhan Wajib Pajak Orang Pribadi Pengusaha ThriftShop

Authors

  • Tati Lestari Universitas Prof. Dr. Hazairin, S.H Bengkulu
  • Winny Lian Seventeen Universitas Prof. Dr. Hazairin, S.H Bengkulu

DOI:

https://doi.org/10.61231/mjeec.v3i1.341

Keywords:

Pajak, Wajib Pajak, Pajak penghasilan Thriftshop

Abstract

The purpose of this study is to gain a deeper understanding of the factors that influence the compliance of OP WP who are thrift shop entrepreneurs in paying taxes, and also to find out the efforts that can be made to improve tax payment compliance in thrift shop businesses. The method used in this study is a qualitative descriptive research method using a literature study approach. Factors that influence a person in paying taxes include tax knowledge, service quality, tax system, tax sanctions, and taxpayer awareness itself. Efforts that can be made to improve tax payment compliance in thrift shop businesses include the strategy of being proud to pay taxes, mentoring, reducing tax rates, tax socialization, and also modernizing the tax administration system.

References

Halim, A., Bawono, I. R., & Dara, A. (2020). Perpajakan (Konsep, Aplikasi, Contoh, dan Studi Kasus). Jakarta: Salemba Empat.

Indra Prasojo, Jenny M, Steven J.T. (2015). Analisis Efektifitas Sistem Informasi Perpajakan atas Perekaman Surat Pemberitahuan Pada KPP Pratama Manado. Jurnal EMBA. Vo. 3 No. 1. Hal.277-285. ISSN 2303-1174.

Khoirinnisa, I. (2023). Upaya Meningkatkan Kesadaran Pelaku UMKM Dalam Membayar Pajak Penghasilan Final. Public Service And Governance Journal, 4(1), 77-82. https://doi.org/10.56444/psgj.v4i1.801

Kumaratih, C., & Ispriyarso, B. (2020). Pengaruh Kebijakan Perubahan Tarif PPH Final Terhadap Kepatuhan Wajib Pajak Pelaku UMKM. Jurnal Pembangunan Hukum Indonesia, 2(2), 158-173. https://doi.org/10.14710/jphi.v2i2.158-173

Kemenkeu.go.id (2023). Penerimaan Pajak Tembus Rp1.109,1 Triliun hingga Akhir Juli 2023. Kementerian Keuangan Republik Indonesia. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita- utama/Penerimaan-Pajak-Rp1109-Triliun-Akhir-Juli-2023

Muliawati, & Susanti, A. (2022). Bajak: Upaya Meningkatkan Kepatuhan Pembayaran Pajak UMKM pada Usaha Thrift Shop. Prosiding Seminar Nasional Ekonomi dan Perpajakan, 66-77.

Puspawati, D. (2016). Studi Kualitatif Wajib Pajak Orang Pribadi Pengusaha Tertentu untuk Melakukan Pembayaran Pajak Penghasilan (PPh) (Studi Kasus Pada Pelaku Social Commerce). Riset Akuntansi dan Keuangan Indonesia, 2(2), 119-125. https://journals.ums.ac.id/index.php/reaksi/article/view/2729

Ramdhan, M. (2021). Metode Penelitian. Surabaya: Cipta Media Nusantara.

Repubik Indonesia. (2009). Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan Sebagaimana Telah Diubah Dengan Undang- Undang Nomor 16 Tahun 2009. Bab I pasal 1 angka 1.

Soerjatno, R., & Martantina, L. (2019). Analisis Pelaksanaan Peraturan Pemerintah Nomor 23 Tahun 2018 dan Peraturan Menteri Keuangan Nomor 215/PMK.03/2018. Jurnal Bisnis Terapan, 3(1), 99-109. https://doi.org/10.24123/jbt.v3i01.1988

Widyasari, P. A., & Satria, A. (2022). Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha Jastip Online. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 9(1), 136-145. https://doi.org/10.35838/jrap.2022.009.01.11

Downloads

Published

2025-03-17

How to Cite

Lestari, T. ., & Seventeen, W. L. . (2025). Analisis Kepatuhan Wajib Pajak Orang Pribadi Pengusaha ThriftShop. Multidisciplinary Journal of Education , Economic and Culture, 3(1), 36–45. https://doi.org/10.61231/mjeec.v3i1.341

Issue

Vol. 3 No. 1 (2025): March 2025

Section

Articles

License

Copyright (c) 2025 Tati Lestari, Winny Lian Seventeen

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

You are free to:

  1. Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Adapt — remix, transform, and build upon the material for any purpose, even commercially.
  3. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.