https://publishing-widyagama.ac.id/ejournal-v3/index.php/jopba/issue/feedJournal of Public and Business Accounting2025-04-26T21:47:11+07:00M. Sodik[email protected]Open Journal Systems<p><strong>Journal of Public and Business Accounting (JoPBA)</strong> is one of the scientific publication journals and applications published by Departement of Accounting, Faculty of Economics and Business, Widya Gama University. The purpose of JoPBA is to publish articles on the results of research in the field of Accounting which include Public Sector Accounting, Management Accounting, Financial Accounting, Financial Management, and Taxation. JoPBA contributes to the development of Accounting theory and practice, especially in Indonesia. JoPBA has been published since 2020 with a frequency of publishing twice a year (January-June and July-December).</p> <p>Journal of Public and Business Accounting is an national journal, peer-reviewed, open access, online journal of applied research in the field of Accounting area. It is designed to provide a rapid dissemination of original, up-to-date ideas and timely and significant contributions to the development of accounting. It is published twice a year, published in June and December in electronic format with free online access, and also in printed form. Submitted papers can be Indonesian but abstracts must be written in Indonesian and English for the initial review stage by the editor and the process of further review with reviewers.</p> <p> </p> <p> </p>https://publishing-widyagama.ac.id/ejournal-v3/index.php/jopba/article/view/323Peran Pengetahuan, Pemahaman, Religiusitas, dan Tarif PPh Final dalam Meningkatkan Kepatuhan Wajib Pajak UMKM Orang Pribadi2025-04-26T21:47:11+07:00Ni Made Fiera Lidya Nirmala[email protected]Untung Wahyudi[email protected]Endah Puspitosarie[email protected]<p>Pembaruan regulasi perpajakan yang terjadi melalui Undang-Undang Harmonisasi Peraturan Perpajakan telah mengubah lanskap pajak penghasilan di Indonesia. Salah satunya adalah Penetapan Peraturan Pemerintah Nomor 55 Tahun 2022 yang mengatur ulang penghasilan dari usaha, khususnya untuk UMKM. Namun, meskipun telah dilakukan perubahan, implementasi PP 55 Tahun 2022 masih menghadapi kendala dalam memastikan kepatuhan wajib pajak. Penelitian ini dilakukan untuk menggali pengaruh pengetahuan, pemahaman, religiusitas wajib pajak, dan tarif pajak penghasilan final atas PP 55 Tahun 2022 terhadap kepatuhan wajib pajak UMKM di Kota Malang baik secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian explanatory research. Hasil penelitian ini menunjukkan bahwa pemahaman wajib pajak, religiusitas wajib pajak dan tarif PPh final memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak UMKM sementara pengetahuan wajib pajak memiliki pengaruh yang tidak signifikan secara parsial. Namun, secara simultan, keempat faktor tersebut berpengaruh terhadap kepatuhan wajib pajak UMKM.</p>2024-06-13T13:11:32+07:00Copyright (c) 2024 Ni Made Fiera Lidya Nirmala (authors)