Pengaruh Sosialisasi Insentif Perpajakan, Tarif Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Bidang Kuliner (Implementasi PMK No.9 Tahun 2021)

This study aims to determine the effect of the socialization of tax incentives, tax rates, and tax sanctions on MSME taxpayers in the culinary field. The population in this study were all MSME in the culinary field in Palembang City. Sample are determined using purposive sampling method. The sample of this research was 100 respondents. Hypothesis testing uses the method of multiple regression analysis method hypothesis with the help of the SPSS program ver. 25.0. The results of this test indicate that the first hypothesis (H1) which is influenced by the socialization of taxation has an effect on MSME taxpayers in the culinary field, is accepted. The second hypothesis (H2) which is responsible for taxes has an effect on MSME taxpayers in the culinary field, is accepted. The third hypothesis (H3) that taxation taxpayers have no effect on MSME taxpayers in the culinary field, is rejected.

Keywords: Dissemination of Tax Incentives, Tax Rates, Tax Sanctions, MSME taxpayer compliance in the culinary field.