PENGARUH KESADARAN MEMBAYAR PAJAK, TINGKAT PENGETAHUAN PAJAK DAN PEMAHAMAN PERATURAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM (Studi pada Wajib Pajak UMKM di Wilayah Ilir Timur II)

Sari, Anita (2017) PENGARUH KESADARAN MEMBAYAR PAJAK, TINGKAT PENGETAHUAN PAJAK DAN PEMAHAMAN PERATURAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM (Studi pada Wajib Pajak UMKM di Wilayah Ilir Timur II). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the variable awareness of paying taxes, the level of tax knowledge and regulatory understanding have an effect on the level of compliance of taxpayers UMKM (studies on taxpayers UMKM in East Ilir II region). The theory used in this research is Attribution Theory. The population is the perpetrators of Micro Small Medium Enterprises (SMEs) who open their business located in Palembang city, while the sample is all business owners who open their business in the city of Palembang, especially in Ilir Timur II with a total sample of 102 respondents. Data analysis techniques used are descriptive statistics to give an overview of the answers of the respondents. The results obtained show that the taxpayer awareness variable and taxpayer knowledge do not have an effect on taxpayer compliance of the perpetrators of SMEs in the city of Palembang, while the variable taxpayer understanding has an influence on compulsory compliance of SMEs in the city of Palembang. Keywords: awareness of paying taxes, level of tax knowledge, regulatory understanding

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