Analisis Kepatuhan Pajak pada Pelaku UMKM Ditinjau dari Sistem dan Pelayanan Pajak

Abstract

This study aims to analyze the knowledge and understanding in the application of the taxation system as well as the tax services provided by tax officers or the tax authorities to see the compliance of MSME taxpayers in Banyumas Regency. Observations were made based on qualitative descriptive interpretive methods with sampling techniques through interviews and questionnaires to 11 MSME actors interviewed in Banyumas Regency, using purposive sampling analysis tool. The results showed that knowledge and understanding of taxes had been widely known by the research objects of MSMEs in Banyumas Regency. So that respondents can accept well the tax system that is applied, in order to assist taxpayers in calculating and reporting the tax payable. However, there are still negative opinions according to taxpayers in the services provided by officers that are not in accordance with the taxpayers' expectations.