Dampak Kebijakan Pajak Daerah Terhadap Kinerja Usaha Kecil Dan Menengah
Abstract
Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran yang sangat penting dalam perekonomian Indonesia, namun sering menghadapi tantangan besar, salah satunya terkait kebijakan pajak daerah yang dikenakan kepada mereka. Penelitian ini bertujuan untuk menganalisis dampak kebijakan pajak daerah terhadap kinerja UMKM di Kabupaten Soppeng. Menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel purposive dan analisis uji Chi-square, penelitian ini mengungkapkan bahwa kebijakan pajak daerah memberikan dampak signifikan terhadap kinerja UMKM, terutama terkait dengan pajak daerah yang dirasakan memberatkan. Hasil uji hipotesis menunjukkan bahwa kebijakan pajak yang diterapkan oleh pemerintah daerah tidak hanya mempengaruhi kemampuan bertahan UMKM, tetapi juga menghambat potensi pertumbuhannya. Oleh karena itu, diperlukan reformasi kebijakan pajak yang lebih adil dan kondusif untuk mendukung perkembangan UMKM yang lebih berkelanjutan. Penelitian ini menyarankan agar pemerintah daerah merancang kebijakan pajak yang sesuai dengan kemampuan UMKM dan menghindari pemungutan pajak yang berlebihan
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Adanlawo, E. F., & Vezi-Magigaba, M. (2022). Exploring the impact of tax policies on small and medium scale enterprises’ (SMEs) performance in Nigerian Economy. In The Business and Management Review (Vol. 13).
Adeusi, S. O., & Aluko. (2014). Assessing the Role of Government in Promoting Small Scale Businesses in Kogi State: The Kabba/Bunu Experience (Vol. 16). www.iosrjournals.org
Aribaba, F. O., Oladele, R., Ahmodu, A.-L. O., & Yusuff, S. A. (2019). Tax policies and entrepreneurship sustainability in Ondo State, Nigeria. Journal of Global Entrepreneurship Research, 9(1). https://doi.org/10.1186/s40497-019-0168-0
Badan Pusat Statistik Provinsi Sulawesi Selatan. (2024). Profil Industri Mikro dan Kecil Provinsi Sulawesi Selatan 2022. https://sulsel.bps.go.id/id/publication/2024/01/30/4c40b1625205e41d29f192e4/profil-industri-mikro-dan-kecil-provinsi-sulawesi-selatan-2022.html
BPS. (2024). Profil Industri Mikro dan Kecil 2023.
Creswell, J. W., & Clark, V. L. P. (2018). Designing and Conducting Mixed Methods Research. In Encyclopedia of Research Design. SAGE Publications. https://doi.org/10.4135/9781412961288.n245
Eierle, B., & Haller, A. (2009). Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from Germany. Accounting in Europe, 6(2), 195–230. https://doi.org/10.1080/17449480903115779
Eniola, A., & Ektebang, H. (2014). SME firms performance in Nigeria: Competitive advantage and its impact. International Journal of Research Studies in Management, 3(2). https://doi.org/10.5861/ijrsm.2014.854
Famiola, M., & Wulansari, A. (2020). SMEs’ social and environmental initiatives in Indonesia: an institutional and resource-based analysis. Social Responsibility Journal, 16(1), 15–27. https://doi.org/10.1108/SRJ-05-2017-0095
Laeven, L., & Woodruff, C. (2007). The Quality of The Legal System, Firm, Ownership, and Firm Size. The Review of Economics and Statistics, 89(4), 601–614.
Maksum, I. R., Sri Rahayu, A. Y., & Kusumawardhani, D. (2020). A social enterprise approach to empowering micro, small and medium enterprises (SMEs) in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 6(3). https://doi.org/10.3390/JOITMC6030050
Md. Krisna Arta Anggar Kusuma, & Ni Gst. Putu Wirawati. (2013). Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Peningkatan PAD Sekabupaten/Kota di Provinsi Bali. E-Jurnal Akuntansi Universitas Udayana, 2(5), 574–585. https://doi.org/2302-8556
Michael, O. (2014). Multiple Taxation as a Bane of Business Development in Nigeria. Academic Journal of Interdisciplinary Studies. https://doi.org/10.5901/ajis.2014.v3n1p121
Muriithi, S. M. (2017). African Small and Medium Enterprises (SMEs) Contributions, Challenges and Solutions. European Journal of Research and Reflection in Management Sciences, 5(1). www.idpublications.org
Nursini, N. (2020). Micro, small, and medium enterprises (MSMEs) and poverty reduction: empirical evidence from Indonesia. Development Studies Research, 7(1), 153–166. https://doi.org/10.1080/21665095.2020.1823238
Ojeka, S. A. (2011). Tax Policy and the Growth of SMEs: Implications for the Nigerian Economy. Research Journal of Finance and Accounting, 2(2). www.iiste.org
Pallant, J. (2010). SPSS Survival Manual. McGraw-Hill. www.openup.co.uk/spss
Riduansyah, M. (2003). Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah dan Anggaran Pendapatan dan Belanja Daerah Guna Mendukung Pelaksanaan Otonomi Daerah (Studi Kasus Pemerintah Daerah Kota Bogor). Makara Human Behavior Studies in Asia, 7(2), 49. https://doi.org/10.7454/mssh.v7i2.51
Sari, R. A., & Rochmatullah, M. R. (2023). Analysis Of The Effect Of Local Tax Revenue And Local Retribution On The Human Development Index Of Districts And Cities In Central Java Province. Management Studies and Entrepreneurship Journal, 4(5), 5983–5994. http://journal.yrpipku.com/index.php/msej
Syam, M. (2023). Pengaruh Pajak Daerah, Retribusi Daerah dan Lain-lain PAD yang Sah Terhadap Pendapatan Asli Daerah Kabupaten Maros. Cendekia Akademika Indonesia, 2, 318–332. https://ejurnal.nobel.ac.id/index.php/cai
Tambunan, T. (2019). Recent evidence of the development of micro, small and medium enterprises in Indonesia. Journal of Global Entrepreneurship Research, 9(1). https://doi.org/10.1186/s40497-018-0140-4
Tambunan, T. T. H. (2011). Development of small and medium enterprises in a developing country: The Indonesian case. Journal of Enterprising Communities, 5(1), 68–82. https://doi.org/10.1108/17506201111119626
Published
2022-10-31
How to Cite
RahayuA., RahmaP., AfdhalA. M. N., & GirawatiE. (2022). Dampak Kebijakan Pajak Daerah Terhadap Kinerja Usaha Kecil Dan Menengah. Jurnal Ilmiah Metansi (Manajemen Dan Akuntansi), 5(2), 162-169. https://doi.org/10.57093/metansi.v5i2.480
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