Tax Evasion Behaviour Of Micro, Small, And Medium Enterprises In Jakarta Post-Adoption Of Cashless Payment System

Rahadian, Bahana Aristyo and Auha Fuad Rahman., DBA.. CA (2020) Tax Evasion Behaviour Of Micro, Small, And Medium Enterprises In Jakarta Post-Adoption Of Cashless Payment System. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menjelaskan perilaku dari pelaku UMKM di Jakarta setelah pengadopsian Cashless Payment System. Penelitian ini menggunakan penelitian deskriptif kualitatif dengan pendekatan fenomenologi dan mengumpulkan data dari wawancara semi- terstruktur dari 3 pihak yang berbeda, termasuk mereka yang menghadapi bisnis UMKM setiap harinya dan mereka yang memiliki pengetahuan luas tentang materi penelitian. Penelitian ini menemukan bahwa UMKM di Jakarta telah bergeser ke arah Cashless Society, sehingga banyak UMKM telah mulai menerima sistem pembayaran tanpa uang tunai. Selain daripada itu, tampaknya penerimaan terhadap sistem pembayaran tanpa uang tunai di provinsi tersebut mencerminkan kecenderungan untuk tidak mengelak dengan pajak yang terutang oleh bisnis UMKM, walau efeknya masih terbatas.

English Abstract

This study aims are to understand the behaviour of MSME taxpayer in Jakarta regarding tax evasion after the adoption of cashless payment system. This research employ descriptive qualitative research with the approach of a phenomenology and gathered data from semi- structured interviews of 3 different parties, including those whom face it constantly and those whom hold extensive knowledge about the subject matter. This study finds that MSME in Jakarta has been shifting towards the cashless society, thus a lot of MSME have been starting to accept the cashless payment system. Furthermore, it seems that the acceptance towards the cashless payment system in the province does reflect the tendencies to not cheat in regards to the tax owed by the MSME businesses, even though the effects is still limited.

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	0520020089
Uncontrolled Keywords:	Sistem pembayaran non tunai, UMKM, pengelakan pajak, pengelakn pajak UMKM, perubahan perilaku, Cashless payment system, MSME, tax evasion, MSME tax evasion, Behavioural changes
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	21 Sep 2022 02:20
Last Modified:	03 Oct 2024 01:32
URI:	http://repository.ub.ac.id/id/eprint/194478

Text Bahana Aristyo Rahadian.pdf Download (1MB)

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