Allysa Firly Imanyah, Neysa Akana Liana Putri, Nur Zakiyah, Tora Adjie Sutrisno, Taliza Nur Mufaidah, Fatimah Bunayyati, Nabila Kensabrina, Divinia Aurora Adiwibowoputri, Christi Angela, Dika Ferdiastiko.
Fakultas Ekonomi dan Bisnis Universitas Pembangunan Nasional “Veteran” Jakarta,
E-mail: 2410102060@mahasiwa.upnvj.ac.id
Abstrak
Low tax awareness among the public, especially in the informal sector such as culinary traders, is still a major obstacle for the government in increasing state revenue. This phenomenon shows that there is still a lack of understanding and receipt of routine tax information and weak community involvement in tax socialization activities. In overcoming this phenomenon, concrete steps are needed, one of which is through research on the effectiveness of tax socialization. This study aims to analyze the effect of tax socialization on the level of tax awareness of culinary traders at Blok M Square Mall. Data were obtained through a survey of 21 respondents with five indicators, namely receipt of information with a result of 30.875%, understanding with a result of 39.275%, self-awareness with a result of 69.075%, involvement with a result of 21.45%, and timeliness of tax payments with a result of 57.15%. The data shows that although traders' self-awareness is quite high, access to tax information and understanding of tax obligations are still low, while involvement in socialization is minimal. Based on the data, many merchants do not receive tax information regularly and have difficulty understanding the procedures and benefits. Their involvement in taxation is low, although most merchants are aware of the importance of taxes for economic development. This conclusion provides input to the government to make the socialization strategy more effective in improving tax compliance in the informal sector.
Keywords: Taxation, Tax Socialisation, Tax Awareness, Culinary Traders, Blok M Square Mall.
Abstrak
Rendahnya kesadaran pajak di kalangan masyarakat, terutama di sektor informal seperti pedagang kuliner, masih menjadi kendala utama bagi pemerintah dalam meningkatkan penerimaan negara. Fenomena ini menunjukkan masih kurangnya pemahaman dan penerimaan informasi pajak yang rutin serta lemahnya keterlibatan masyarakat dalam kegiatan sosialisasi perpajakan. Dalam mengatasi fenomena ini, diperlukan langkah konkret, salah satunya melalui penelitian mengenai efektivitas sosialisasi perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi pajak terhadap tingkat kesadaran pajak pedagang kuliner di Mal Blok M Square. Data diperoleh melalui survei terhadap 21 responden dengan lima indikator, yaitu penerimaan informasi dengan hasil 30.875%, pemahaman dengan hasil 39.275%, kesadaran diri dengan hasil 69.075%, keterlibatan dengan hasil 21.45%, dan ketepatan waktu pembayaran pajak dengan hasil 57.15%. Data menunjukkan bahwa meskipun kesadaran diri pedagang tergolong cukup tinggi, akses terhadap informasi pajak dan pemahaman terhadap kewajiban perpajakan masih rendah, sedangkan keterlibatan dalam sosialisasi pun minim. Berdasarkan data, banyak pedagang yang tidak menerima informasi pajak secara rutin dan kesulitan memahami prosedur serta manfaatnya. Keterlibatan mereka dalam perpajakan masih rendah, meskipun sebagian besar pedagang sudah menyadari pentingnya pajak untuk pembangunan ekonomi. Kesimpulan ini memberikan masukan kepada pemerintah agar strategi sosialisasi yang dilakukan lebih efektif dalam meningkatkan kepatuhan pajak di sektor informal.
Kata Kunci: Perpajakan, Sosialisasi Pajak, Kesadaran Pajak, Pedagang Kuliner, Mal Blok M Square.
PENDAHULUAN
