Pengaruh Kesadaran Wajib Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dalam Membayar Pajak di Kota Palembang

This study aims to determine whether the variable taxpayer awareness and tax rates affect taxpayer compliance for micro, small and medium enterprises in Palembang. The theory used in this research is Attribution Theory. The population is all Micro, Small and Medium Enterprises in Palembang City. The sampling technique used a purposive sampling method. The data analysis technique used multiple linear regression. The result of this research shows that taxpayer awareness has an effect on taxpayer compliance UMKM in Palembang city and Tax Rate has no effect on Taxpayer Compliance UMKM in Palembang City.