Pengaruh Keadilan Pajak dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro dan Kecil Di Kota Palembang

The study aims to determine whether the variable Tax Justice, and Understanding Taxation has an influence on Business Taxpayer Compliance Micro and Small In Palembang City in paying taxes. Theory used in this research is Attribution Theory. The population is the whole Microbusiness and Small in Palembang City. The sampling technique uses the method purposive sampling . Data analysis techniques using multiple linear regression. The results of the study obtained that Tax Justice has no effect on Micro and Small Business Taxpayer Compliance in Palembang City and Understanding Taxation has a significant effect on Micro Business Taxpayer Compliance and Small in Palembang City.