Pengaruh Kepatuhan Pajak, Perlindungan Hukum, Akses Perizinan terhadap Keberlanjutan UMKM di Kota Semarang

Penulis

  • Loso Judijanto IPOSS Jakarta, Indonesia

DOI:

https://doi.org/10.58812/jekws.v2i02.1112

Kata Kunci:

UMKM, kepatuhan pajak, perlindungan hukum, akses perizinan, keberlanjutan, Kota Semarang, analisis kuantitatif

Abstrak

Penelitian ini menginvestigasi dampak dari kepatuhan pajak, perlindungan hukum, dan akses perizinan terhadap keberlangsungan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Semarang dengan menggunakan analisis kuantitatif. Melalui sampel 176 pemilik atau manajer UMKM, data dikumpulkan dan dianalisis menggunakan Structural Equation Modeling (SEM) dengan Partial Least Squares (PLS). Hasil penelitian menunjukkan pengaruh positif yang signifikan dari kepatuhan pajak dan perlindungan hukum terhadap keberlanjutan UMKM, sedangkan pengaruh langsung dari akses perizinan terhadap keberlanjutan tidak signifikan secara statistik. Temuan ini menggarisbawahi pentingnya kepatuhan terhadap peraturan dan kerangka hukum dalam mendorong ketahanan dan keberlanjutan usaha. Para pembuat kebijakan dapat memanfaatkan wawasan ini untuk mengembangkan intervensi yang ditargetkan yang bertujuan untuk meningkatkan lingkungan bisnis bagi UMKM di Kota Semarang, sehingga mendorong pertumbuhan ekonomi dan penciptaan lapangan kerja di tingkat lokal.

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Unduhan

Diterbitkan

2024-04-30

Cara Mengutip

Judijanto, L. (2024). Pengaruh Kepatuhan Pajak, Perlindungan Hukum, Akses Perizinan terhadap Keberlanjutan UMKM di Kota Semarang. Jurnal Ekonomi Dan Kewirausahaan West Science, 2(02), 178–189. https://doi.org/10.58812/jekws.v2i02.1112