PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN KEMUDAHAN PAJAKTERHADAP KEPATUHAN WAJIB PAJAK UMKM

Abstract

State revenues obtained from various taxes include various tax sectors obtained from Micro, Small and Medium Enterprises (UMKM). This research aimed to examine and analyze the taxpayers' understanding, tax sanction, and easiness of tax payment on the taxpayers’ compliance in Micro, Small and Medium Enterprises (UMKM).This research was quantitative with multiple linear regression. The research sample was 90 respondents with a purposive sampling method, namely a personal taxpayer who had a source of income from independent work and other businesses.The research result concluded that the taxpayer understanding had a positive effect on taxpayer compliance because the taxpayers were able to support the improvement of the taxpayer's compliance. Tax sanctions had a positive effect on the taxpayers' compliance because the stricter the tax sanctions, the taxpayers would be reluctant to commit violations. Moreover, the ease of tax payments had a positive effect on taxpayers' compliance because the easier the tax system, it increased the taxpayers' compliance.