KEPATUHAN PAJAK DENGAN PENDEKATAN KESADARAN DAN KEADILAN

Abstract

The purpose of this research is to find out how the compliance of taxpayers as the practitioners of micro, small, and medium enterprises (UMKM) with the awareness and justice approach to the implementation of Government Regulations Nomor 46 of 2013. The qualitative with phenomenology approach is used as the research method. The research is conducted by performing interview to the taxpayers as the practitioners of micro, small, and medium enterprises (UMKM) in the area of Surabaya. The result of the research shows that all taxpayers have awareness of their tax liabilities and the taxpayers have comprehended with the substance of Government Regulation Nomor 46 of 2013. Moreover, the result of the research also shows that the implementation of this regulation is considered to be unfair by half of taxpayers since it usesgross incomeas the basis of 1% final incometax (PPh). This issue is considered to be detrimental by some taxpayers because if their business undergoes loss, then they still have an obligation to pay 1% final income tax from the gross income.
Keywords: Tax Compliance, Taxpayers, Micro, Small, and Medium Enterprises (UMKM)