KEPATUHAN PAJAK ORANG PRIBADI USAHAWAN (WAJIB PAJAK ORANG PRIBADI USAHAWAN JAKARTAAN BUKAN BERDOMISILI JAKARTA TAPI MERANTAU)

Aisyah, Siti (2025) KEPATUHAN PAJAK ORANG PRIBADI USAHAWAN (WAJIB PAJAK ORANG PRIBADI USAHAWAN JAKARTAAN BUKAN BERDOMISILI JAKARTA TAPI MERANTAU). Skripsi thesis, Universitas Wiraraja.

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Abstract

Kepatuhan pajak merupakan pilar penting perekonomian Indonesia. Namun, tingkat kepatuhan yang masih rendah menjadi tantangan serius bagi pemerintah dalam membiayai pembangunan dan kesejahteraan rakyat. Memahami faktor-faktor yang memengaruhi kepatuhan pajak dan merumuskan strategi peningkatannya menjadi urgensi yang tak dapat diabaikan. Rendahnya kepatuhan pajak di Indonesia, khususnya di kalangan OPU(Orang Pribadi Usahawan, menjadi perhatian utama. Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan pajak OPU tersebut dan mengidentifikasi faktor-faktor yang mempengaruhinya. Kesenjangan pemahaman tentang faktor-faktor yang mempengaruhi kepatuhan pajak OPU merantau menjadi motivasi utama penelitian ini. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi pada lima informan OPU asal Desa Galis, Kecamatan Giligenting, Kabupaten Sumenep yang merantau dan menjalankan usaha di daerah Jakarta. Teknik analisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan, dengan uji keabsahan data menggunakan triangulasi. Hasil penelitian menunjukkan rendahnya kepatuhan pajak OPU, baik formal (registrasi NPWP, pelaporan SPT, pembayaran pajak) maupun material (keakuratan data pelaporan). Faktor-faktor yang berpengaruh meliputi rendahnya kesadaran dan pemahaman perpajakan, hambatan aksesibilitas dan kompleksitas prosedur perpajakan, beban pajak yang dirasakan tinggi, motivasi formalitas (NPWP untuk keperluan administratif), dan perbedaan perlakuan antara OPU berdomisili Jakarta dan yang merantau. Tingkat pendidikan juga berkorelasi dengan tingkat kepatuhan. Penelitian menyimpulkan bahwa rendahnya kepatuhan pajak OPU Jakartaan yang merantau disebabkan oleh kompleksitas faktor yang saling berkaitan. Diperlukan peningkatan edukasi dan sosialisasi perpajakan yang komprehensif, penyederhanaan prosedur, peningkatan aksesibilitas layanan perpajakan, program bimbingan dan pendampingan, serta penegakan hukum yang proporsional. Temuan ini penting untuk merumuskan strategi peningkatan kepatuhan pajak yang lebih efektif, terutama bagi OPU yang merantau di daerah terpencil. Kata Kunci: Kepatuhan Pajak, Orang Pribadi Usahawan, Perpajakan, Wajib Pajak Merantau. ABSTRACT Siti Aisyah, 2025. Tax Compliance Of Individual Entrepreneurs (Individual Entrepreneurs Taxpayers From Jakarta Are Not Domiciled In Jakarta But Removed). Thesis: Accounting Study Program, Faculty of Economics and Business, Wiraraja University. Advisor: Isnani Yuli Andini, SE, M.Ak. Tax compliance is a crucial pillar of Indonesia's economy. However, persistently low compliance rates, particularly among Individual Entrepreneurs (IEs), pose a significant challenge to the government's ability to fund development and improve public welfare. This study aims to analyze the tax compliance levels of IEs who have migrated from Jakarta and operate businesses elsewhere, identifying the contributing factors. A key motivation for this research is the existing gap in understanding the factors influencing tax compliance among these migrated IEs. This research employs a qualitative approach using a case study design. Data was collected through in-depth interviews, observations, and documentation from five IEs originally from Jakarta, now operating businesses in Galis Village, Giligenting District, Sumenep Regency. Data analysis involved data reduction, presentation, and conclusion drawing, with data validity ensured through triangulation. The findings reveal low tax compliance among the IEs, both formal (NPWP registration, SPT reporting, tax payments) and material (accuracy of reporting data). Several factors contributed to this: low tax awareness and understanding, barriers to accessibility and complexities within tax procedures, a perceived high tax burden, formality motivation (NPWP solely for administrative purposes), and differential treatment between IEs domiciled in Jakarta and those who have migrated. Education level also showed a correlation with compliance rates. The study concludes that low tax compliance among migrated Jakarta-based IEs stems from a complex interplay of factors. Recommendations for improvement include comprehensive tax education and socialization programs, simplification of tax procedures, improved accessibility to tax services, guidance and mentoring programs, and proportional law enforcement. These findings are crucial for formulating more effective strategies to increase tax compliance, especially for IEs in remote areas Keywords: Tax Compliance, Individual Entrepreneurs, Taxation, Migrant Taxpayers.

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