FAKTOR-FAKTOR YANG MEMENGARUHI KESADARAN WAJIB PAJAK UMKM MEMBAYAR PAJAK

Abstract

This research aimed to examine empirically, the effect of tax knowledge and understanding, perception of tax system effectiveness, fiscal service quality, tax socialization, and education level on the taxpayers’ awareness at UMKM Bunga Kayoon Surabaya. The research was quantitative with a causal approach. Moreover, the data collection technique used a non-probability with a purposive sampling technique. The population was UMKM taxpayers who had business at Kayoon, Flower Market in Surabaya; had NPWP, fulfilled tax payments, and were determined to fill out a questionnaire. Furthermore, there were 100 respondents as the sample. The data analysis technique used multiple linear regressions. The result showed that knowledge and tax understanding, perception of tax system effectiveness, fiscal service quality, and tax socialization had a positive effect on the taxpayers’ awareness. On the other hand, the education level did not affect the taxpayers’ awareness. In addition, the education level did not reflect the taxpayers’ awareness of paying taxes and the lack of knowledge about the applicable tax regulations.