Pengaruh Insentif Pajak, Aplikasi Akuntansi, dan Pemanfaatan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM

Abstract

The digital era changes a person's consumptive pattern to enter the world of e-commerce. The digital era also supports taxation, not only that but it can facilitate daily activities. Along with the growing digital penetration MSMEs have entered e-commerce and participated in the digital ecosystem. The purpose of this study is to analysis the use of tax incentives, accounting applications, and the use of e-filing which has an impact on taxpayer compliance by individual-owned MSMEs. The tax incentive variable of this study refers to the Tax Regulation Harmonization Law (UU HPP). The sampling technique is purposive sampling. This study used a likert scale, which is 1 strongly disagree, 2 disagree, 3 agree, and 4 strongly agree. The sample of this study was 80 individual-owned MSMEs in the culinary field throughout Jabodetabek registered on the Grab platform with certain criteria. The study was conducted online spreading questionnaires through social media. This research was processed using Partial Least Square (PLS) with the SmartPLS software program version 3.0 carried out in 2022. It can be concluded that tax incentives, accounting applications, and the use of e-filing have a positive and significant influence on MSME tax compliance.