Faktor-faktor yang Mempengaruhi Pengusaha Kecil dan Mikro Mendaftar Menjadi Wajib Pajak Orang Pribadi


  • Diaz Priantara Program Magister Akuntansi Universitas Mercu Buana, Jakarta
  • Bambang Supriyadi Program Magister Akuntansi Universitas Mercu Buana, Jakarta




Tax compliance, individual taxpayers, small and micro business, taxpayer registration.


Tax has a siginicant role in achieving the Government budget. Therefore, the government expects the number of personal taxpayer who have already met the subjective and objective requirements will increase. The easiest approach to increase taxpayer is to encourage the employers to require all their employees to register themselves as taxpayer, otherwise the employees will be with held with higher tax rate. On the other side registration of individual who does not have employee status to be personal taxpayer is highly depend on his tax compliance. This research studies the factors of need,convenience, sanction and perception that affect registration compliance of individual. The primary data is obtained through questionnaires with Likert scale from retail traders or small businessmen at traditional market, Menteng Pulo, South Jakarta. Logistic regression is used in this study. The result proves that the need and convenience factors have significant effect on adherence individual to be personal taxpayer. While sanction and perception factors show the opposite. However, all factors simultaneously have significant effect on compliance to personal taxpayer.