p–ISSN: 2723 – 6609 e-ISSN: 2745-5254
Vol. 5, No. 11, November 2 024 http://jist.publikasiindonesia.id/
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5167
The Effect of Tax Incentives, Tax Socialization, and Taxpayer
Understanding on Annual Tax Return Reporting in Sampit
City
Yusuf Effendy Julianto1*, Hendrian2, John Juni Pambelum3
Universitas Terbuka, Indonesia1,2, Universitas Palangka Raya, Indonesia3
Email: [email protected]1*, [email protected]2,
[email protected]3
*Correspondence
ABSTRACT
Keywords: tax incentives;
tax socialization;
taxpayer understanding;
annual tax return
reporting.
This study aims to determine the influence of tax incentives,
tax socialization, and taxpayer understanding on the
reporting of Annual Tax Returns in Sampit City. The
sample of this study is Taxpayers in Sampit City, Central
Kalimantan with 300 respondents. The purposive sampling
method is used for sample selection. The type of
quantitative data is used in this study. The results of this
research show that there is no significant influence of tax
incentives on the reporting of the Annual Tax Return, but
tax socialization and taxpayer understanding affect the
reporting of the Annual Tax Return, which means that the
existence of tax incentives does not have a significant effect
on increasing compliance in reporting the Annual Tax
Return, while tax socialization and taxpayer understanding
have a significant effect on increasing compliance in
reporting the Annual Tax Return. In conclusion, the
implementation of tax incentive policies does not have a
positive effect on the reporting of Annual Tax Returns. In
this study, no significant positive influence was found
between tax incentive policies on MSME Annual Tax
Return Reporting. Although all respondents are taxpayers
who have reported the Annual Tax Return and some
answered that they are aware of the tax incentives, they
generally still pay taxes according to the amount of tax they
usually pay in the previous months.
Introduction
The government issued a regulation regarding the provision of tax incentives for
taxpayers in the MSME sector as outlined in the Law on Harmonization of Tax
Regulations. This policy is the right step for the government to be able to maintain
people's purchasing power and strengthen the company's cash flow (Nurdyastuti &
Vol. 5, No. 11, November 2 024 http://jist.publikasiindonesia.id/
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5167
The Effect of Tax Incentives, Tax Socialization, and Taxpayer
Understanding on Annual Tax Return Reporting in Sampit
City
Yusuf Effendy Julianto1*, Hendrian2, John Juni Pambelum3
Universitas Terbuka, Indonesia1,2, Universitas Palangka Raya, Indonesia3
Email: [email protected]1*, [email protected]2,
[email protected]3
*Correspondence
ABSTRACT
Keywords: tax incentives;
tax socialization;
taxpayer understanding;
annual tax return
reporting.
This study aims to determine the influence of tax incentives,
tax socialization, and taxpayer understanding on the
reporting of Annual Tax Returns in Sampit City. The
sample of this study is Taxpayers in Sampit City, Central
Kalimantan with 300 respondents. The purposive sampling
method is used for sample selection. The type of
quantitative data is used in this study. The results of this
research show that there is no significant influence of tax
incentives on the reporting of the Annual Tax Return, but
tax socialization and taxpayer understanding affect the
reporting of the Annual Tax Return, which means that the
existence of tax incentives does not have a significant effect
on increasing compliance in reporting the Annual Tax
Return, while tax socialization and taxpayer understanding
have a significant effect on increasing compliance in
reporting the Annual Tax Return. In conclusion, the
implementation of tax incentive policies does not have a
positive effect on the reporting of Annual Tax Returns. In
this study, no significant positive influence was found
between tax incentive policies on MSME Annual Tax
Return Reporting. Although all respondents are taxpayers
who have reported the Annual Tax Return and some
answered that they are aware of the tax incentives, they
generally still pay taxes according to the amount of tax they
usually pay in the previous months.
Introduction
The government issued a regulation regarding the provision of tax incentives for
taxpayers in the MSME sector as outlined in the Law on Harmonization of Tax
Regulations. This policy is the right step for the government to be able to maintain
people's purchasing power and strengthen the company's cash flow (Nurdyastuti &
Yusuf Effendy Julianto, Hendrian, John Juni Pambelum
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5168
Penawan, 2018). In addition, various tax incentives are expected to attract investors to
Indonesia. However, keep in mind, that the incentives intended for individuals engaged
in the MSME sector are not valid forever because they have been regulated in
Government Regulation Number 55 of 2022 in Article 59 letter a which explains that
"A certain period of imposition of final Income Tax is a maximum of 7 (seven) Tax
Years for Individual Taxpayers". This means that if an MSME trader has been using the
incentive since 2018, then in 2025 he will no longer be able to take advantage of the tax
incentive and switch to using the bookkeeping method. According to (Miranda, n.d.),
the Government of Indonesia provides tax incentives during Covid-19 and opens online
and more intensive tax services, with the hope of serving taxpayers well during Covid-
19 (Kurniawan, Mahrinasari, & Bangsawan, 2023).
In addition to tax incentives that are expected to increase compliance with the
Annual Tax Return reporting, the second factor is tax socialization. The Directorate
General of Taxes has conducted socialization to improve tax compliance of MSME
actors through counseling in the market in coordination with the Market Office, opening
stands for tax consultation in malls shopping centers, and banks, and holding question
and answer events at local television and radio. (Guna, Amini, Firmansyah, &
Trisnawati, 2022). The last factor is the understanding of taxpayers, where according to
the Executive Director of the Center for Information Taxation Analysis (CITA)
Yustinus Prastowo in an article titled The Importance of Awareness of Taxpayer MSME
Actors in pajak.com (2021) said that the factors that hinder MSME actors in paying
taxes. First, lack of understanding of tax regulations. Second, lack of knowledge in
recording and financial bookkeeping so it is difficult to calculate how much turnover,
operational costs, and profits are obtained correctly. Third, human resources are ready
but do not have a program budget. (Ristanti, Khasanah, & Kuntadi, 2022).
The phenomenon that occurs is related to the tax compliance of MSME actors
where they are generally not orderly in paying income tax and reporting the Annual Tax
Return. Therefore, since 2013, the government has issued tax regulations to overcome
this problem, namely by imposing a rate of 1% through Government Regulation
Number 46 of 2013 and then amended by imposing a rate of 0.5% through Government
Regulation Number 23 of 2018, until finally the Harmonization Law on Tax
Regulations Number 7 of 2021 was issued which imposes taxes on turnover above 500
million rupiah. So that compliance in the field of taxation of MSME actors increases.
This study aims to answer the research question of whether income tax
incentives, tax socialization, and taxpayers' understanding of taxation can increase
compliance in reporting the Annual Tax Return. The benefits of this research are to
provide new experiences about MSMEs, provide views on the Law on Harmonization
of Tax Regulations as a whole, and be a research guideline for making the right
decisions.
Method
The type of research conducted is quantitative research. Quantitative research is
research that displays statistical data. According to (Sugiyono, 2017), quantitative data
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5168
Penawan, 2018). In addition, various tax incentives are expected to attract investors to
Indonesia. However, keep in mind, that the incentives intended for individuals engaged
in the MSME sector are not valid forever because they have been regulated in
Government Regulation Number 55 of 2022 in Article 59 letter a which explains that
"A certain period of imposition of final Income Tax is a maximum of 7 (seven) Tax
Years for Individual Taxpayers". This means that if an MSME trader has been using the
incentive since 2018, then in 2025 he will no longer be able to take advantage of the tax
incentive and switch to using the bookkeeping method. According to (Miranda, n.d.),
the Government of Indonesia provides tax incentives during Covid-19 and opens online
and more intensive tax services, with the hope of serving taxpayers well during Covid-
19 (Kurniawan, Mahrinasari, & Bangsawan, 2023).
In addition to tax incentives that are expected to increase compliance with the
Annual Tax Return reporting, the second factor is tax socialization. The Directorate
General of Taxes has conducted socialization to improve tax compliance of MSME
actors through counseling in the market in coordination with the Market Office, opening
stands for tax consultation in malls shopping centers, and banks, and holding question
and answer events at local television and radio. (Guna, Amini, Firmansyah, &
Trisnawati, 2022). The last factor is the understanding of taxpayers, where according to
the Executive Director of the Center for Information Taxation Analysis (CITA)
Yustinus Prastowo in an article titled The Importance of Awareness of Taxpayer MSME
Actors in pajak.com (2021) said that the factors that hinder MSME actors in paying
taxes. First, lack of understanding of tax regulations. Second, lack of knowledge in
recording and financial bookkeeping so it is difficult to calculate how much turnover,
operational costs, and profits are obtained correctly. Third, human resources are ready
but do not have a program budget. (Ristanti, Khasanah, & Kuntadi, 2022).
The phenomenon that occurs is related to the tax compliance of MSME actors
where they are generally not orderly in paying income tax and reporting the Annual Tax
Return. Therefore, since 2013, the government has issued tax regulations to overcome
this problem, namely by imposing a rate of 1% through Government Regulation
Number 46 of 2013 and then amended by imposing a rate of 0.5% through Government
Regulation Number 23 of 2018, until finally the Harmonization Law on Tax
Regulations Number 7 of 2021 was issued which imposes taxes on turnover above 500
million rupiah. So that compliance in the field of taxation of MSME actors increases.
This study aims to answer the research question of whether income tax
incentives, tax socialization, and taxpayers' understanding of taxation can increase
compliance in reporting the Annual Tax Return. The benefits of this research are to
provide new experiences about MSMEs, provide views on the Law on Harmonization
of Tax Regulations as a whole, and be a research guideline for making the right
decisions.
Method
The type of research conducted is quantitative research. Quantitative research is
research that displays statistical data. According to (Sugiyono, 2017), quantitative data
The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on
Annual Tax Return Reporting in Sampit City
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5169
is a research method that uses concrete data where research data is displayed in the form
of numbers and will be measured using statistics that will be a calculation tool and
related to the problem being studied to conclude the research conducted.
Population and Sample
The subjects of the study are all MSME business actors in Sampit City, Central
Kalimantan. The purposive sampling method is used for sample selection. Sample
determination technique with business actors who have NPWP and individuals who
have MSME businesses in Sampit City, Central Kalimantan. The selected sample was
300 MSME taxpayers. The research will use SPSS 26 software.
Table 1
Characteristics of the Research Subject
Information Sum
Distributed questionnaires 300
Processorable
questionnaires 300
Results and Discussion
Validity Test
In the research, the Validity Test aims to measure and find out whether the
questionnaire that has been filled out by the respondents is valid or not.
Table 2
Validity Test
Variable Statement r calculate r table Information
Tax
Incentives
(X1)
X1.1 0,638 0,113 Valid
X1.2 0,635 0,113 Valid
X1.3 0,840 0,113 Valid
X1.4 0,824 0,113 Valid
X1.5 0,880 0,113 Valid
Tax
socialization
(X2)
X.2.1 0,623 0,113 Valid
X.2.2 0,690 0,113 Valid
X.2.3 0,720 0,113 Valid
X.2.4 0,558 0,113 Valid
X.2.5 0,665 0,113 Valid
X.2.6 0,584 0,113 Valid
Taxpayer X.3.1 0,579 0,113 Valid
Annual Tax Return Reporting in Sampit City
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5169
is a research method that uses concrete data where research data is displayed in the form
of numbers and will be measured using statistics that will be a calculation tool and
related to the problem being studied to conclude the research conducted.
Population and Sample
The subjects of the study are all MSME business actors in Sampit City, Central
Kalimantan. The purposive sampling method is used for sample selection. Sample
determination technique with business actors who have NPWP and individuals who
have MSME businesses in Sampit City, Central Kalimantan. The selected sample was
300 MSME taxpayers. The research will use SPSS 26 software.
Table 1
Characteristics of the Research Subject
Information Sum
Distributed questionnaires 300
Processorable
questionnaires 300
Results and Discussion
Validity Test
In the research, the Validity Test aims to measure and find out whether the
questionnaire that has been filled out by the respondents is valid or not.
Table 2
Validity Test
Variable Statement r calculate r table Information
Tax
Incentives
(X1)
X1.1 0,638 0,113 Valid
X1.2 0,635 0,113 Valid
X1.3 0,840 0,113 Valid
X1.4 0,824 0,113 Valid
X1.5 0,880 0,113 Valid
Tax
socialization
(X2)
X.2.1 0,623 0,113 Valid
X.2.2 0,690 0,113 Valid
X.2.3 0,720 0,113 Valid
X.2.4 0,558 0,113 Valid
X.2.5 0,665 0,113 Valid
X.2.6 0,584 0,113 Valid
Taxpayer X.3.1 0,579 0,113 Valid
Yusuf Effendy Julianto, Hendrian, John Juni Pambelum
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5170
understanding
(X3)
X.3.2 0,552 0,113 Valid
X.3.3 0,705 0,113 Valid
X.3.4 0,789 0,113 Valid
X.3.5 0,470 0,113 Valid
X.3.6 0,866 0,113 Valid
X.3.7 0,907 0,113 Valid
Reporting of
Annual Tax
Return for
MSMEs (Y)
Y.1 0,687 0,113 Valid
Y.2 0,761 0,113 Valid
Y.3 0,572 0,113 Valid
Y.4 0,761 0,113 Valid
Y.5 0,694 0,113 Valid
Y.6 0,572 0,113 Valid
Y.7 0,687 0,113 Valid
Y.8 0,761 0,113 Valid
r count > r table = Valid
r calculate < r table = invalid
N = 306 = 300 at a significance of 5%, then the value of r table = 0.113 is obtained
Reliability Test
In the research, the Reliability Test aims to assess and find out whether the
questionnaire answers given by the respondents are consistent and trustworthy or not.
Table 2
Reliability Test
Variable Number of
Statements
Cronbach's
Alpha
Information
Tax Incentives (X1) 5 0,823 Reliable
Tax socialization
(X2) 6 0,701 Reliable
Taxpayer
understanding (X3) 7 0,837 Reliable
Reporting of Annual
Tax Return for
MSMEs (Y)
8 0,840 Reliable
Source: Results of SPSS Data Analysis in 2024
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5170
understanding
(X3)
X.3.2 0,552 0,113 Valid
X.3.3 0,705 0,113 Valid
X.3.4 0,789 0,113 Valid
X.3.5 0,470 0,113 Valid
X.3.6 0,866 0,113 Valid
X.3.7 0,907 0,113 Valid
Reporting of
Annual Tax
Return for
MSMEs (Y)
Y.1 0,687 0,113 Valid
Y.2 0,761 0,113 Valid
Y.3 0,572 0,113 Valid
Y.4 0,761 0,113 Valid
Y.5 0,694 0,113 Valid
Y.6 0,572 0,113 Valid
Y.7 0,687 0,113 Valid
Y.8 0,761 0,113 Valid
r count > r table = Valid
r calculate < r table = invalid
N = 306 = 300 at a significance of 5%, then the value of r table = 0.113 is obtained
Reliability Test
In the research, the Reliability Test aims to assess and find out whether the
questionnaire answers given by the respondents are consistent and trustworthy or not.
Table 2
Reliability Test
Variable Number of
Statements
Cronbach's
Alpha
Information
Tax Incentives (X1) 5 0,823 Reliable
Tax socialization
(X2) 6 0,701 Reliable
Taxpayer
understanding (X3) 7 0,837 Reliable
Reporting of Annual
Tax Return for
MSMEs (Y)
8 0,840 Reliable
Source: Results of SPSS Data Analysis in 2024
The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on
Annual Tax Return Reporting in Sampit City
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5171
Cronbach's Alpha > 0.6 = Reliable
Cronbach's Alpha < 0.6 = not Reliable
Descriptive statistical analysis
This analysis has the function of getting a brief overview of all variables and is
displayed in the form of a table containing the number of studies, maximum and
minimum values, average values, and standard deviations.
Table 3
Descriptive statistical analysis
Variable N Min Max Mean
Standard
Deviation
Tax Incentives
(X1) 300 14 25 20,7353 2,90481
Tax
socialization
(X2)
300 20 30 25,9085 2,28282
Taxpayer
understanding
(X3)
300 18 35 29,4804 3,78018
Reporting of
Annual Tax
Return for
MSMEs (Y)
300 32 40 34,7222 2,60604
Source: Results of SPSS Data Analysis in 2024
Heteroscedasticity Test
This test aims to obtain information on whether there is a difference in variance
from the residual of one observation to another. The analysis technique in this test uses
a glacier test based on a decision if the significance value > 0.05, then it can be said that
heteroscedasticity does not occur.
Table 4
Heteroscedasticity Test
Type Sig- Border Information
Tax Incentives (X1) 0,303 0,05
No heteroscedasticity
occurs
Tax socialization
(X2) 0,033 0,05 Heteroscedasticity occurs
Taxpayer
understanding (X3) 0,001 0,05 Heteroscedasticity occurs
Source: Results of SPSS Data Analysis in 2024
Partial Test
If the sig value is <0.05, it has a significant effect, and if the sig value is exactly
0.05, then to find out whether or not there is an influence of independent variables on
dependent variables, you can use a comparison of T Count with T Table.
Annual Tax Return Reporting in Sampit City
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5171
Cronbach's Alpha > 0.6 = Reliable
Cronbach's Alpha < 0.6 = not Reliable
Descriptive statistical analysis
This analysis has the function of getting a brief overview of all variables and is
displayed in the form of a table containing the number of studies, maximum and
minimum values, average values, and standard deviations.
Table 3
Descriptive statistical analysis
Variable N Min Max Mean
Standard
Deviation
Tax Incentives
(X1) 300 14 25 20,7353 2,90481
Tax
socialization
(X2)
300 20 30 25,9085 2,28282
Taxpayer
understanding
(X3)
300 18 35 29,4804 3,78018
Reporting of
Annual Tax
Return for
MSMEs (Y)
300 32 40 34,7222 2,60604
Source: Results of SPSS Data Analysis in 2024
Heteroscedasticity Test
This test aims to obtain information on whether there is a difference in variance
from the residual of one observation to another. The analysis technique in this test uses
a glacier test based on a decision if the significance value > 0.05, then it can be said that
heteroscedasticity does not occur.
Table 4
Heteroscedasticity Test
Type Sig- Border Information
Tax Incentives (X1) 0,303 0,05
No heteroscedasticity
occurs
Tax socialization
(X2) 0,033 0,05 Heteroscedasticity occurs
Taxpayer
understanding (X3) 0,001 0,05 Heteroscedasticity occurs
Source: Results of SPSS Data Analysis in 2024
Partial Test
If the sig value is <0.05, it has a significant effect, and if the sig value is exactly
0.05, then to find out whether or not there is an influence of independent variables on
dependent variables, you can use a comparison of T Count with T Table.
Yusuf Effendy Julianto, Hendrian, John Juni Pambelum
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5172
T-Test Analysis (Hypothesis Test)
The Sig Value of the Tax Incentive Variable (X1) is 0.484 (>0.05), then the
conclusion of variable X1 does not have a significant effect on Variable Y. The Sig
Value of the Tax Socialization Variable (X2) is 0.004 (<0.05), then the conclusion of
variable X2 has a significant effect on Variable Y. The Sig Value of the WP
Understanding Variable (X3) is 0.001 (<0.05), then the conclusion of variable X3 has a
significant effect on Variable Y.
Effect of Tax Incentives on Annual Tax Return Reporting
Based on the results of the hypothesis test of the Sig Value of the Tax Incentive
Variable (X1) of 0.484 (>0.05). This shows that the implementation of tax incentive
policies does not have a significant effect on taxpayer compliance. The results of this
study are similar to the research of Syanti. (Dewi, 2022) and (Hayati, Wahyudi, &
Tiswiyanti, n.d.) Who concluded that tax incentives do not have a significant effect on
taxpayer compliance. This is also in line with research conducted by (Purba &
Darmasetiawan, 2023) This stated that tax literacy has a positive effect on the
compliance of MSME taxpayers, while tax incentives and tax sanctions do not affect the
compliance of MSME taxpayers.
The Effect of Tax Socialization on Annual Tax Return Reporting
Based on the results of hypothesis testing, the Sig Value of the Tax Socialization
Variable (X2) is 0.004 (<0.05). This shows that tax socialization has a significant effect
on taxpayer compliance. The results of this study are similar to the research of (Dewi,
2022) Who concluded that tax socialization has a significant effect on taxpayer
compliance.
The Effect of MSME Taxpayers' Understanding on Annual Tax Return Reporting
Based on the results of the hypothesis testing of the Sig Value of the Taxpayer
Understanding Variable (X3) of 0.001 (<0.05). This shows that taxpayers'
understanding has a significant effect on the Annual Tax Return Reporting of MSMEs.
The results of this study are similar to the research of (Dong, 2023) Which concluded
that taxpayer understanding has a significant effect on taxpayer compliance.
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5172
T-Test Analysis (Hypothesis Test)
The Sig Value of the Tax Incentive Variable (X1) is 0.484 (>0.05), then the
conclusion of variable X1 does not have a significant effect on Variable Y. The Sig
Value of the Tax Socialization Variable (X2) is 0.004 (<0.05), then the conclusion of
variable X2 has a significant effect on Variable Y. The Sig Value of the WP
Understanding Variable (X3) is 0.001 (<0.05), then the conclusion of variable X3 has a
significant effect on Variable Y.
Effect of Tax Incentives on Annual Tax Return Reporting
Based on the results of the hypothesis test of the Sig Value of the Tax Incentive
Variable (X1) of 0.484 (>0.05). This shows that the implementation of tax incentive
policies does not have a significant effect on taxpayer compliance. The results of this
study are similar to the research of Syanti. (Dewi, 2022) and (Hayati, Wahyudi, &
Tiswiyanti, n.d.) Who concluded that tax incentives do not have a significant effect on
taxpayer compliance. This is also in line with research conducted by (Purba &
Darmasetiawan, 2023) This stated that tax literacy has a positive effect on the
compliance of MSME taxpayers, while tax incentives and tax sanctions do not affect the
compliance of MSME taxpayers.
The Effect of Tax Socialization on Annual Tax Return Reporting
Based on the results of hypothesis testing, the Sig Value of the Tax Socialization
Variable (X2) is 0.004 (<0.05). This shows that tax socialization has a significant effect
on taxpayer compliance. The results of this study are similar to the research of (Dewi,
2022) Who concluded that tax socialization has a significant effect on taxpayer
compliance.
The Effect of MSME Taxpayers' Understanding on Annual Tax Return Reporting
Based on the results of the hypothesis testing of the Sig Value of the Taxpayer
Understanding Variable (X3) of 0.001 (<0.05). This shows that taxpayers'
understanding has a significant effect on the Annual Tax Return Reporting of MSMEs.
The results of this study are similar to the research of (Dong, 2023) Which concluded
that taxpayer understanding has a significant effect on taxpayer compliance.
The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on
Annual Tax Return Reporting in Sampit City
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5173
Conclusion
The implementation of tax incentive policies does not have a positive effect on the
reporting of Annual Tax Returns. In this study, no significant positive influence was
found between tax incentive policies on MSME Annual Tax Return Reporting.
Although all respondents are taxpayers who have reported the Annual Tax Return and
some answered that they are aware of the tax incentives, they generally still pay taxes
according to the amount of tax they usually pay in the previous months. Tax
socialization has a positive effect on the reporting of the Annual Tax Return. In this
study, it was found that there was a significant positive influence between tax
socialization and MSME Annual Tax Return Reporting. In general, respondents feel
that tax socialization is very helpful for MSME actors in understanding tax regulations.
The delivery of good and communicative socialization material makes MSME actors
interested in seeing and understanding the tax regulations submitted so that MSME
actors who have not previously reported the Annual Tax Return or have reported the
Annual Tax Return but have not been correct, will be encouraged to report the Annual
Tax Return by applicable regulations. Taxpayers' understanding has a positive effect on
the reporting of the Annual Tax Return. In this study, it was found that there was a
significant positive influence between tax understanding and the Reporting of MSME
Annual Tax Returns. In general, respondents feel that they understand enough of the
obligations of MSME taxpayers to the state in the field of taxation.
Annual Tax Return Reporting in Sampit City
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5173
Conclusion
The implementation of tax incentive policies does not have a positive effect on the
reporting of Annual Tax Returns. In this study, no significant positive influence was
found between tax incentive policies on MSME Annual Tax Return Reporting.
Although all respondents are taxpayers who have reported the Annual Tax Return and
some answered that they are aware of the tax incentives, they generally still pay taxes
according to the amount of tax they usually pay in the previous months. Tax
socialization has a positive effect on the reporting of the Annual Tax Return. In this
study, it was found that there was a significant positive influence between tax
socialization and MSME Annual Tax Return Reporting. In general, respondents feel
that tax socialization is very helpful for MSME actors in understanding tax regulations.
The delivery of good and communicative socialization material makes MSME actors
interested in seeing and understanding the tax regulations submitted so that MSME
actors who have not previously reported the Annual Tax Return or have reported the
Annual Tax Return but have not been correct, will be encouraged to report the Annual
Tax Return by applicable regulations. Taxpayers' understanding has a positive effect on
the reporting of the Annual Tax Return. In this study, it was found that there was a
significant positive influence between tax understanding and the Reporting of MSME
Annual Tax Returns. In general, respondents feel that they understand enough of the
obligations of MSME taxpayers to the state in the field of taxation.
Yusuf Effendy Julianto, Hendrian, John Juni Pambelum
Indonesian Journal of Social Technology, Vol. 5, No. 11, November 2024 5174
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Alfabeta. Procrastination And Task Avoidance: Theory, Research, and Treatment.
New York: Plenum Press, Yudistira P, Chandra.
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New York: Plenum Press, Yudistira P, Chandra.