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Abstract

Abstract: The Reality of MSME Tax Compliance After the Voluntary Disclosure Program


Purpose: This study aims to determine tax compliance after the Voluntary Disclosure Program (VDP) has ended on 30 June 2022.
Method: Data collection through in-depth interviews with taxpayers, academics, and tax practitioners then analyzed using transcendental phenomenology.
Results: The reality of MSME taxpayer compliance that (does not) participate in the VDP is only at the formality level based on Game Theory. Academic and practitioner informants provide views on taxpayers to delay compliance through the Long Run Effect.
Novelty: A transcendental phenomenological interpretive methodology can explore the reality of post-VDP tax compliance.
Contribution: Contributed to policy regarding tax payer compliance and development of Game Theory and Long Run Effect.


Abstrak: Realitas Kepatuhan Pajak UMKM Pasca Program Pengungkapan Sukarela
Tujuan: Penelitian ini bertujuan untuk memahami realitas kepatuhan pajak setelah Program Pengungkapan Sukarela (PPS)
berakhir pada 30 Juni 2022.

Metode: Pengumpulan data melalui wawancara mendalam dengan wajib pajak UMKM, akademisi, dan praktisi yang selanjutnya dianalisis menggunakan transendental fenomenologi.


Hasil: Realitas kepatuhan wajib pajak UMKM yang (tidak) berpartisipasi PPS hanya pada tataran formalitas berdasarkan Game Theory. Informan akademisi dan praktisi memberikan pandangan kepada wajib pajak yang menunda kepatuhan melalui Long Run Effect.


Kebaruan: Memahami realitas model kepatuhan pajak dengan beberapa teori perilaku wajib pajak.


Kontribusi: Berkontribusi untuk memberikan masukan pada kebijakan terkait kepatuhan wajib pajak dan pada pengembangan Game Theory dan Long Run Effect.

Keywords

Game Theory Long Run Effect UMKM Program Pengungkapan Sukarela Kepatuhan Pajak

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