FAKTOR-FAKTOR YANG MEMPENGARUHI KESINAMBUNGAN KEPATUHAN PAJAK UMKM DI KOTA PALEMBANG

ABSTRACT

This study aims to determine the effect of socialization on the continuity of MSME tax compliance, the easiness tax perception on continuity of MSME tax compliance, and justice of the tax system perception on the continuity of MSME tax compliance in Palembang. Theory used in this research is Theory of Planned Behavior and Theory of Cognitive Consistency. This type of research is hypothesis testing with quantitative approach. Samples are taken in this research using purposive sampling method. Samples taken amounted to 100 samples with alpha 95%. Data were collected by using questionnaires. Analytical techniques used are instrument test include validity test and reliability test, normality test, classical assumption test include multicolinearity test and heterokedastisity test, and also hypothesis test uses multiple linear regression analysis, coefficient of determination test, F statistic test, and t test statistic. The results is obtained to show that the variables of easiness tax perception have a positive and significant effect on the continuity of MSME tax compliance in Palembang. Meanwhile, socialization and justice of the tax system perception did not significantly influence the continuity of MSME tax compliance in Palembang.
Keywords: socialization, perception, easiness, fairness, continuity, compliance, MSME.