Determination of Compliance of Pottery MSME Taxpayers in Kasongan Tourism Village
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Abstract
This study aims to determine the positive influence of Tax Socialization and Tax Authority Trust on Taxpayer Compliance mediated by Tax Payment Intention. This study discusses how Pottery MSMEs are tax-compliant. This research is quantitative because it uses numerical data processing. The subject of the study is 60 Pottery MSMEs with Tax Payer ID Number and banking credit above IDR 50 million with a business establishment period of more than 1 year. The sampling technique uses purposive sampling. Research uses descriptive and quantitative analysis methods with Structural Equation Modelling (SEM) approach mainly utilizing Partial Least Squares (PLS). The results of the study showed that Tax Socialization and Trust in Tax Authority had a positive effect on Tax Payment Intention, Tax Payment Intention had a positive impact on Taxpayer Compliance, and Tax Socialization and Trust in Tax Authority had a positive indirect influence through Intention to Pay Tax of Pottery MSME in Kasongan Tourism Village.
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References
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Ajzen, I. (1991). The theory of planned behavior: Frequently asked questions. 2. https://doi.org//10.1002/hbe2.195
Angelina, V., Jayanto, V., Firmansyah, A., & Trisnawati, E. (2024). unlocking msme tax compliance in pekanbaru : the impact of tax understanding , sanctions , and. educoratex, 4(9), 1117–1125.
https://doi.org/10.54957/educoretax.v4i9.819
Asmedi, S., & Komalasari, R. (2024). Kepatuhan Wajib Pajak Umkm Setelah Penerapan Pajak Penghasilan No . 23 Tahun 2018. Pjeb:Perwira Journal Of Economy & Bussiness, 4, 139–152.
https://doi.org/10.54199/pjeb.v4i2.223
Astuti, P., Faisol, F., & Suhardi, S. (2023). Membangun Kepatuhan Wajib Pajak Umkm Melalui Peran Keadilan Pajak Dan Kepercayaan Wajib Pajak. Jurnal Akuntansi Dan Ekonomi, 8(2), 104–112.
https://doi.org/10.29407/jae.v8i2.20541
Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., F, A. W., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Aldemir, G. A.-G. C., Apostol, O., Weinberg, D. B., Batrancea, I., Belianin, A., Gómez, F. de J. B., & Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 71, 102–101. https://doi.org//10.1016/j.joep.2019.102191
DDTC. (2024). DJP: Rasio Kepatuhan Wajib Pajak di 2024 Sebesar 85,75 Persen. Https://News.Ddtc.Co.Id/Berita/Nasional/1808066/Djp-Rasio-Kepatuhan-Wajib-Pajak-Di-2024-Sebesar-8575-Persen.
Fitria, G. N., Murwaningsari, E., & Murwaningsari, E. (2024). Does Tax Compliance Intention Mediate the Determinant of Tax Compliance? Evidence from Indonesia. Environmental and Social Management Journal, 18(6), 1–24. https://doi.org//10.24857/rgsa.v18n6-056
Fitriyah, N. S., Yanti, Y., & Arimurti, T. (2024). Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 6(2), 131–146. https://doi.org/10.36407/akurasi.v6i2.1330
Geisser, S. (1974). A predictive approach to the random effect model (Vol. 61, Issue 1). Biometika.
https://doi.org/10.1093/biomet/61.1.101
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang : Badan Penerbit Universitas Diponegoro.
Hair, J. F., Hulf, G. T. ., Ringle, C. ., & Sarsrted., M. (2021). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd ed.). Sage Publications.
Hura, A., & Molinda Kakisina, S. (2022). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah. Jurnal Akuntansi, Manajemen Dan Ekonomi, 1(1), 174–181.
https://doi.org/10.56248/jamane.v1i1.31
Irfandhani, R., Sulastri, Maulana, A., & Widiyanti, M. (2023). Influence of tax knowledge, socialization, and sanction on the decision to participate in the voluntary disclosure program with intention as an intervening variable. International Research Journal of Management, IT and Social Sciences, 11(1), 7–14. https://doi.org/10.21744/irjmis.v11n1.2394
Karlinah, Lady, Sugondo, L. Y., & Laurentya, V. (2024). Kesadaran Pajak sebagai Mediasi dalam Pengaruh Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM. Owner RISET & JURNAL AKUNTANSI, 8(3), 2235–2249. https://doi.org/10.33395/owner.v8i3.2296
Karwur, J. M., Sondakh, J. J., & Kalangi, L. (2020). Pengaruh Sikap Terhadap Perilaku, Norma Subyektif, Kontrol Perilaku Yang Dipersepsikan Dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Niat Sebagai Variabel Intervening (Survey Pada KPP Pratama Manado). Jurnal Riset Akuntansi Dan Auditing "GOODWILL, 11(2), 113–130.
https://doi.org/10.35800/jjs.v11i2.30417
Khamis, I. H., & Mastor, N. H. (2023). The Mediating Effect of Trust in Authority on the Relationship between Tax Audit, Tax Penalty, and e-Commerce Business Enforced Tax Compliance. International Journal of Academic Research in Business and Social Sciences, 13(8), 757–773.
https://doi.org/10.6007/ijarbss/v13-i8/18134
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180.
https://doi.org/10.1016/j.joep.2012.09.010
Kusufiyah, Y. V., & Anggraini, D. (2024). Dampak Kebijakan PP Nomor 55 Tahun 2022, Kesadaran Wajib Pajak, Dan Kepercayaan Kepada Pemerintah Tehadap Kepatuhan Wajib Pajak UMKM. Jurnal Ekonomika Dan Bisnis (JEBS), 4(1), 98–112. https://doi.org/10.47233/jebs.v4i1.1531
Kusuma, I. (2025). Pengaruh Kepercayaan Otoritas Pajak Dan Mental Accounting Terhadap Kepatuhan Pajak Sukarela Pelaku Umkm Dengan Niat Kepatuhan Pajak Sebagai Variabel Mediasi(Studi Empiris Pada Wajib Pajak Umkm Di Kabupaten Ciamis, Jawa Barat). Fakultas Ekonomi Dan Bisnis. https://etd.umy.ac.id/id/eprint/49697
Lutfi, A., Alshira’h, A. F., Alshirah, M. H., Al-Ababneh, H. A., Almaiah, M. A. M. A., Dalbouh, F. A., Magablih, A. M., Mohammed, F. M., & Alardi, M. W. (2023). Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 1–14.
https://doi.org/10.1016/j.joitmc.2023.100098
Manrejo, S., & Yulaeli, T. (2022). Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia. Journal of Tax Reform, 8(3), 298–311. https://doi.org/10.15826/jtr.2022.8.3.123
Markonah, M., & Manrejo, S. (2022). Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes. International Journal of Applied Economics, Finance and Accounting, 14(1), 60–66. https://doi.org/10.33094/ijaefa.v14i1.649
Meilani. (2024). Pengaruh Kesadaran Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. Akuntansi Pajak Dan Kebijakan Ekonomi Digital, 1(3), 242–250.
https://doi.org/10.61132/apke.v1i3.376
Nur Cahyonowati, Dwi Ratmono, A. J. (2023). The role of social norms and trust in authority in tax compliance dilemmas. Cogent Business & Management, 10(1), 1–11. https://doi.org/10.1080/23311975.2023.2174084
Petrus Paternus Wogo, Agustin Fadjarenie, & Deden Tarmidi. (2023). Tax Socialization For Corporate Taxpayer, Is It Important? Jurnal Akuntansi, 27(2), 218–241. https://doi.org/10.24912/ja.v27i2.1364
Prof.Dr.Sugiyono. (2019). Metode Penelitian Kuantitaif (4th ed.). Alfabeta.
Riaz, Z., Shafiq, M. A., Gillani, S. H. A., Yasin, N., & Kanwal, H. (2023). The Impact of Perception of Justice on Tax Compliance Behavior through the Mediating Role of Social Support: An Empirical Study in Pakistan. Journal of Social Sciences Review, 3(1), 918–931.
https://doi.org/10.54183/jssr.v3i1.304
Rika, A. R., & Nia, M. (2023). Peran Kesadaran Wajib Pajak Dalam Memediasi Pengaruh Antara Pengetahuan Wajib Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Kendari. Jurnal Pendidikan Akuntansi, 3(2), 115–125. https://doi.org/10.36709/jpa.v3i1.41
Savitri, F., Syafitri, Y., & Bustari, A. (2024). Pengaruh Penerapan dan Sosialisasi Pajak Umkm Berdasarkan Peraturan Pemerintah No 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus Pelaku UMKM di Kelurahan Purus, Kecamatan Padang Barat, Kota Padang). Ekasakti Pareso Jurnal Akuntansi, 2(3), 197–205. https://doi.org/10.31933/epja.v2i3.1092
Spencer, J. A., & Sudjiman, P. E. (2023). Pengaruh Sosialisasi perpajakan terhadap Keinginan untuk Patuh Pajak dengan Pengetahuan Pajak sebagai Variabel Moderasi. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(3), 1015–1027.
https://doi.org/10.47709/jebma.v3i3.3264
Stone, M. (1974). Cross-validitory choice and assessment of statistical predictions. Journal of the Royal Statistical Society, 36(2), 111–133.
https://doi.org/10.1111/j.2517-6161.1974.tb00994.x
Susanti, H., Ansori, W., Pardosi, A. M., Pangaribuan, D., Triyana, Y., & Nurhayati, T. (2024). The Role of Information System Technology, Taxation Socialization on Taxpayer Compliance Moderated by Government Trust. International Journal of Science and Society, 6(4), 349–364.
https://doi.org/10.54783/ijsoc.v6i4
Susena, K. C., Hidayah, N. R., & Cahya, A. (2025). Strategi Optimalisasi Perpajakan Di Indoensia Untuk Meningkatkan Pendapatan Negara Taxation Optimization Strategis In Indonesia To Increase National Revenue. 1(2), 39–42. https://doi.org//10.70963/jeiam.v1i2
Syakura, M. A., Ginting, Y. L., Khairin, F. N., & Kusumawardani, A. (2022). Determinan Perilaku Wajib Pajak UMKM Terhadap Niat Untuk Patuh Dan Kepatuhan Wajib Pajak Di Masa Pandemi Covid-19. Proceeding of National Conference on Accounting & Finance, 4(23), 475–481.
https://doi.org/10.20885/ncaf.vol4.art59
Tahar, A., & Sutopo, B. (2024). Pengaruh Kekuasaan Otoritas Terhadap Kepatuhan Pajak Dipaksakan pada UMKM: Tekanan Ketaatan sebagai Variabel Pemoderasi. Reviu Akuntansi Dan Bisnis Indonesia, 8(2), 209–223. https://doi.org/10.18196/rabin.v8i2.20882
Thornton, E. M., Aknin, L. B., Branscombe, N. R., & Helliwell, J. F. (2019). Prosocial perceptions of taxation predict support for taxes. PLoS ONE, 14(11), 1–12. https://doi.org/10.1371/journal.pone.0225730
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