PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KECAMATAN SEDATI

Abstract

This study aims to determine how much influence tax understanding, tax sanctions, and taxpayer awareness have
on taxpayer compliance in Micro, Small, and Medium Enterprises (UMKM) in Sedati Sidoarjo. This research is
quantitative. In addition, the data collection technique uses simple random sampling, in which the sample is taken
randomly. Then the questionnaire was distributed to 44 respondents as a sample. The sample is UMKM owners
in Betro, Buncitan, Kwangsan and Cemandi Sedati, Sidoarjo. In line with that, the majority of respondents who
filled out the questionnaire were women as much as 64%, and the remaining 36% were men. In addition, test the
quality of the data using validity and reliability tests. While the data analysis technique uses multiple linear
regression. The results of the study show that both tax understanding and tax sanctions have an effect on taxpayer
compliance in Micro, Small and Medium Enterprises in Sedati Sidoarjo. Meanwhile, taxpayer awareness has no
effect on taxpayer compliance in Micro, Small and Medium Enterprises in Sedati Sidoarjo.