PENGARUH KEADILAN, PENGETAHUAN, DAN MODERNISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM

ABSTRACT
The purpose of this study is to examine the influence of justice, knowledge, and
modernization of taxation to compliance of the micro small and medium
enterprises taxpayer. This study uses Theory of Planned Behavior as the theory.
The population is all of micro small and medium enterprises in Palembang, then
the sample is micro small and medium enterprises taxpayer in Palembang with
100 respondents. The data analysis is multiple regression analysis to know the
effect of justice, knowledge, and modernization of taxation to compliance of the
micro small and medium enterprises taxpayer. The result showed that justice and
knowledge of taxation have positive affect to compliance of the micro small and
medium enterprises taxpayer, then modernization of taxation does not affect.
Keywords: justice, knowledge, modernization, compliance