FAKTOR-FAKTOR YANG MEMPENGARUHI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) PEMPEK UNTUK MENDAFTAR MENJADI WAJIB PAJAK

This study aims to examine the Knowledge of Tax Regulations, Tax Sanctions and Awareness of Taxation on the Willingness to Apply to Become a Taxpayer. The population in this study were all pempek MSMEs in Palembang. Determination of the sample in this study using convenience sampling technique. The number of samples in this study were 115 UMKM pempek in Palembang. The data collection method used in this study was using a questionnaire that was distributed directly to the UMKM pempek in Palembang. The data in this study were tested using logistic regression analysis with the SPSS Statistics 21 program. The results obtained from this study indicate that the first hypothesis (H1) which states that there is no influence of knowledge of tax regulations on the willingness to register as a taxpayer. The second hypothesis (H2) which states that there is no effect of sanctions on taxation on the willingness to register as a taxpayer. The third hypothesis (H3) which states that there is no influence of awareness of taxation on the willingness to register as a taxpayer.

Keywords: Knowledge of Tax Regulations, Tax Sanctions, Awareness of Taxation, Willingness to Apply to Become a Taxpayer