PUTRA, Faiz Agnanta (2020) Does the Tax Rate Influence Compliance? A Case Study of Msmes in Bogor District. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Indonesia has the APBN which is for finance state expenditure. Most ofAPBN source is from the tax revenue, the tax revenue have potential to beexplored from the MSMEs sector, because the amount of the MSMEs units inIndonesia was increase every year. The reality is the MSMEs tax compliance arestill low. To increase the MSMEs tax compliance, the government issued thelower MSMEs tax rate into 0.5%, with expectation, it can increase the MSMEstax compliance. This research is aims to explore the perspective of the MSMEs in relationwith the tax, especially the tax for MSMEs with the title is “Does the Tax RateInfluence Compliance? A Case Study of MSMEs in Bogor District”. This researchuses qualitative method with six MSMEs in Bogor district as informants. Thesesix informants will be interviewed by the questions and attend to Focus GroupDiscussion. The results of this study are that tax rates affect tax compliance, becauseaccording to their statement that they agree if the tax rate is reduced to 0.5%, dueto lower taxes, it can reduce their burden to spend money to pay taxes. There areanother factors that also influence tax compliance, namely justice, transparency,and law enforcement. The 0.5% tax rate for the validity period can be extended after the validityperiod was expire, because it will increase the MSMEs tax compliance. To solvethe different perspective between the MSMEs about the tax, the tax institution canintensify the socialization through of technology as a tool to spread theinformation about the tax. To solve in injustice perspective about the tax, beforeset up the new tax rate, through of the local government can conducted thesocialization with the represent of MSMEs each province. The factor that must befixed first is for the law enforcement, because as good as any tax policy, it willuseless if there is still slot for the government official to be abused.

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