PENGARUH PEMAHAMAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA UMKM KOTA PALEMBANG)

This study aims to determine whether understanding government regulation
number 23 of 2018 and tax justice affect taxpayer compliance (study in
palembang city UMKM). This type of research is quantitative. The population is
37,101 with a sample of 100 respondents using purposive sampling. The data
analysis technique uses instrument quality test, classic assumption test, multiple
linear regression analysis, and hypothesis testing. The results of the study stated
that understanding government regulation number 23 of 2018 and tax justice in a
model had an influence on taxpayer compliance (Case Study of UMKM in Palembang City).

Keyword :understanding of government regulation number 23 of 2018, tax justice, taxpayer compliance.