PENGARUH KEPATUHAN WAJIB PAJAK, KESEIMBANGAN KEHIDUPAN KERJA DAN EVALUASI KINERJA TERHADAP PRODUKTIVITAS PADA PELAKU USAHA UMKM

PRODUKTIVITAS PADA PELAKU USAHA UMKM

Abstract

This study aims to analyze the effect of Taxpayer Compliance, Work-Life Balance, and Performance Evaluation on Productivity among Micro, Small, and Medium Enterprise (MSME) business actors. This research is motivated by the importance of increasing the productivity of MSME business actors, which is influenced not only by business operational aspects but also by compliance with tax obligations, the ability to balance work and personal life, and the implementation of performance evaluation. This study uses a quantitative approach. The population in this study consisted of 38,630 MSME business actors, with a sample of 100 respondents determined using the Slovin formula with a 10% margin of error. Data were collected through questionnaires distributed to the respondents. The data analysis technique used was multiple linear regression analysis with the assistance of IBM SPSS.

The results of the study indicate that Taxpayer Compliance, Work-Life Balance, and Performance Evaluation simultaneously have a significant effect on Productivity among MSME business actors. This is demonstrated by the F-test result, which shows an F-value of 19.395 with a significance value of < 0.001. These results indicate that the three independent variables jointly contribute to explaining changes in the productivity of MSME business actors. Therefore, improving compliance with tax obligations, maintaining a balance between work and personal life, and implementing effective performance evaluations can support increased productivity among MSME business actors.

Keywords: Taxpayer Compliance, Work-Life Balance, Performance Evaluation,  Productivity, MSMEs.