TINJAUAN SOSIOLOGI HUKUM ISLAM TERHADAP KEPATUHAN HUKUM WAJIB PAJAK PELAKU UMKM DI KECAMATAN TEMBILAHAN KOTA KABUPATEN INDRAGIRI HILIR

Tuti Alawiyah, NIM.: 17103080027 (2022) TINJAUAN SOSIOLOGI HUKUM ISLAM TERHADAP KEPATUHAN HUKUM WAJIB PAJAK PELAKU UMKM DI KECAMATAN TEMBILAHAN KOTA KABUPATEN INDRAGIRI HILIR. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The MSME sector is one of the sectors that influences economic growth in Indragiri Hilir Regency. The number of MSMEs continues to increase from year to year, but the number of taxpayers who comply with taxes is still low. The government's efforts to increase taxpayer compliance are by reducing the tax rate for MSME actors from initially 1% to 0.5%. These efforts were made to stimulate the MSME business, encourage the role of the community and knowledge of taxation. In Islam there is a tax concept that can be seen at the time of the Prophet, khulafaurrasyidin and the companions of the Apostle. The pros and cons related to this matter must be positioned in the proper proportions so that mutual understanding can occur which will benefit the future welfare of Muslims in particular and the Indonesian nation in general. This research seeks to answer the main questions regarding income tax law compliance for MSME actors. The main questions are detailed in two questions, namely what factors influence the legal compliance of the taxpayers of MSMEs in Tembilahan City and how does a sociological review of Islamic law look at the legal compliance of taxpayers from its perspective. The field research method used in this study was to collect data through interviews and documentation, using a descriptive-analytical normative approach to see how the legal compliance of MSME taxpayers was then analyzed using the sociology of Islamic law. The results of this study indicate that the legal compliance of MSME tax payers in Tembilahan city is influenced by three factors, namely the first factor, there is an amendment to PP No. 23 of 2018 concerning Final PPH on the income of MSME actors whose gross turnover is not more than Rp. 4.8 M. The second factor, awareness of the taxpayer. The third factor is an easier and more efficient tax payment mechanism. According to Soerjono Soekanto, legal compliance exists because of the identification factor, namely the form of compliance carried out to maintain the taxpayer's membership status. Legal compliance does not occur because of compulsion, but compliance due to public understanding and awareness of the applicable tax regulations. In addition, the taxpayers of MSME actors can be categorized into three (3) groups based on their compliance, namely: 1) Taxpayer compliance of MSME actors after PP number 23 of 2018, 2) Taxpayer compliance of MSME actors prior to PP number 23 of 2018 2018, 3) People who report SPT. Of the three groups, it can be said that the taxpayer compliance of MSME actors has increased after PP number 23 of 2018 with the highest percentage. So the enactment of PP 23 of 2018 is an encouragement for MSME actors to pay their tax obligations. There are also differences in the compliance of MSME actors between micro, small and medium entrepreneurs. This research shows that the highest percentage of taxpayer compliance for MSME business actors is small entrepreneurs.

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