Pengaruh Sanksi Pajak terhadap Kepatuhan UMKM dalam Pembayaran Pajak Penghasilan (Studi Kasus pada Kecamatan Medan Selayang)

Abstract

Taxes play a significant role in national revenue and contribute to the national economic development, especially in improving the citizens' quality of life. However, many taxpayers, including Micro, Small, and Medium Enterprises (MSMEs), are still not fully tax compliant. Tax compliance is crucial, especially in maximizing state revenue and supporting economic growth. Factors such as tax knowledge, taxpayer awareness, tax sanctions, and tax services influence the compliance level. In the context of MSMEs in the Medan Selayang District, there is potential for improving tax compliance. This study aims to obtain empirical evidence regarding the influence of tax sanctions on MSMEs' compliance in paying Income Tax in Medan Selayang District and to deeply analyze the effect of tax sanctions on MSMEs' compliance in paying income tax in Medan Selayang District. The research methodology used is Quantitative Research with an explanatory approach. This research utilizes both primary and secondary data, employs the Likert scale for variable measurement, analyzes data with SPSS, and conducts tests for validity, reliability, and classical assumption. Data analysis includes simple linear regression analysis and the determination coefficient (R2) test to address the research questions. The results of this research indicate that tax sanctions have a positive and significant impact on the level of MSMEs' compliance in paying income tax in Medan Selayang District. The tax sanctions coefficient is 0.260 with a significance level of 0.000 < 0.05%, confirming this relationship. Despite the positive impact, the model only explains 36.20% of the tax compliance variation, while 63.8% is influenced by other factors outside the research model. Therefore, enhancing tax education and services are necessary for MSMEs in Medan Selayang to be more compliant in fulfilling their income tax obligations. This action can improve taxpayers' understanding and awareness of the importance of taxes in regional development.