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ANALISIS FAKTOR-FAKTOR YANG MENYEBABKAN KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI PELAKU UMKM Pada KPP Pratama Kendari

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 2 (2020)

DOI
10.33772/jak-uho.v3i2.13287
ISSN
2503-1635
Published
2020-08-05
Publisher
Universitas Halu Oleo
Language
eng

Abstract

The purpose of this research is to determine whether factors that cause individual taxpayer noncomplience for micro, small, medium enterprises. The factors are: (1) perceptions taxpayers, (2) the business environment, (3) knowledge of taxation, (4) tax rates, (5) profitability, (6) tax inspection, (7) service quality, (8) economic conditions and (9) rule of law. Object of this research is an individual taxpayer noncomplience for micro, small, medium enterprises who is registered in Pratama Tax Office Kendari. This research uses primary and secondary data with purposive sampling method in sampling. The analytical method used in this research is descriptive analysis.The result of this research indicate that the factors that cause individual taxpayer noncompliance for micro, small, medium enterprises at pratama tax office kendari are business environment, knowledge of taxation, service quality, economic conditions and rule of law.

Collaboration network of the authors

36 authors · 88 co-authorship links

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  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Safaruddin SafaruddinUniversitas Muslim Indonesia2
Tuti DharmawatiAffiliation unknown2
Mulyati AkibAffiliation unknown2
Muntu AbdullahAffiliation unknown2
Nitri MiroseaAffiliation unknown2
Andi Basru WawoAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Yuliana Amelia N.Affiliation unknown1
Ishak AwaluddinAffiliation unknown1
Wa Ode AsmarwatiAffiliation unknown1
Fitriaman FitriamanAffiliation unknown1
Rina SasmitasariAffiliation unknown1
Putri Harum Sari TrisiliaAffiliation unknown1
Arifuddin ArifuddinUniversitas Halu Oleo1
Faisal FaisalAffiliation unknown1
Achmad Sukanto WatukilaAffiliation unknown1
Alfia AlfiaAffiliation unknown1
Asnia AsniaUniversitas Halu Oleo1
Ika Maya SariAffiliation unknown1
Muh. Alfayet Aris Aras MusaAffiliation unknown1
Nur Arvah TamrinAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Rizky Rahmadani HarunAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Muhammad Fauzan Adzim IlhamAffiliation unknown1
Laode AntoAffiliation unknown1
Ishaq Ishaq AlhafsihAffiliation unknown1
Nur Afifa MuthiaAffiliation unknown1
Muhammad Adam AlbasriAffiliation unknown1
Wa Ode IsrawatiAffiliation unknown1
Ade Sri RahayuAffiliation unknown1
Anggini ShesilliaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS FAKTOR-FAKTOR YANG MENYEBABKAN KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI PELAKU UMKM Pada KPP Pratama Kendari</dc:title>
	<dc:creator>Intihanah, Intihanah</dc:creator>
	<dc:creator>Sari, Ika Maya</dc:creator>
	<dc:creator>Juliani, Annisa</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to determine whether factors that cause individual taxpayer noncomplience for micro, small, medium enterprises. The factors are: (1) perceptions taxpayers, (2) the business environment, (3) knowledge of taxation, (4) tax rates, (5) profitability, (6) tax inspection, (7) service quality, (8) economic conditions and (9) rule of law. Object of this research is an individual taxpayer noncomplience for micro, small, medium enterprises who is registered in Pratama Tax Office Kendari. This research uses primary and secondary data with purposive sampling method in sampling. The analytical method used in this research is descriptive analysis.The result of this research indicate that the factors that cause individual taxpayer noncompliance for micro, small, medium enterprises at pratama tax office kendari are business environment, knowledge of taxation, service quality, economic conditions and rule of law.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13287</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i2.13287</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 2 (2018): Oktober 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13287/9183</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>