Analisis kepatuhan wajib pajak berbasis gender bagi pelaku UMKM apotek di Jabodetabek
DOI:
https://doi.org/10.32493/keberlanjutan.v7i2.y2022.p128-139Keywords:
Individual taxpayer, MSMEs pharmacy, Tax complianceAbstract
There has not been much research that analyzes the compliance of individual taxpayers of MSMEs of the pharmacy sector from a gender perspective. On the other hand, the pharmaceutical sector in the era of the Covid-19 pandemic was recorded as positively affected. Therefore, this initial research aims to describe the compliance of the Individual Taxpayers of the pharmacy business sector. With a population of 5,227 units in 2019, the sample was pharmacy owners in Jabodetabek, which with the formula Slovin, obtained a sample of 98.12 (rounded 100) with a convenience sampling technique. The inclusion criteria of the sample are pharmacies with a turnover of less than Rp: 4.8 billion a year and a sole proprietorship. Using the Mann-Whitney Test, the results revealed that although there was a higher trend of women, there was no significant difference in tax compliance based on the gender of individual taxpayers of MSMEs in the Pharmacy sector Jabodetabek. These results reinforce previous research stating no significant difference in tax compliance between men and women. This research can be an insight for tax authorities to pay attention to gender equality in improving compliance of the individual taxpayer of MSMEs in the pharmacy sector in Jabodetabek.
Abstrak
Belum banyak riset yang menganalisis kepatuhan Wajib Pajak OP UMKM sektor apotek dari perspektif gender, di sisi lain sektor farmasi dalam era pandemi Covid-19 tercatat terdampak positif. Karena itu, penelitian awal ini bertujuan mendeskripsikan kepatuhan Wajib Pajak OP sektor usaha tersebut. Dengan jumlah populasi 5.227 unit pada tahun 2019 (Kemenkes, 2020), sampel dalam penelitian ini adalah pelaku usaha apotek di wilayah Jabodetabek, yang dengan rumus Slovin didapat jumlah sampel 98,12 (dibulatkan 100) dengan teknik convenience sampling. Kriteria inklusi dari sampel adalah apotek dengan peredaran bruto kurang dari Rp. 4,8 milyar per tahun serta bentuk usaha perseorangan. Dengan menggunakan Mann Whitney Test, hasil penelitian menunjukkan, meskipun terdapat kecenderungan perempuan lebih tinggi, namun secara statistik tidak terdapat perbedaan kepatuhan pajak yang signifikan berdasarkan gender Wajib Pajak OP UMKM sektor Apotek di Jabodetabek. Hasil ini memperkuat penelitian sebelumnya yang menyatakan tidak ada perbedaan yang signifikan antara laki-laki dan perempuan dalam kepatuhan pajak. Penelitian ini dapat menjadi masukan bagi otoritas pajak terkait kesetaraan gender dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi UMKM sektor apotek di Jabodetabek
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