FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK UMKM

Abstract

This research aimed to analyze the effect of tax socialization, taxpayers perception of Government Rule number 23, 2018, rates change and tax understanding on taxpayers compliance of MSME in KPP Pratama Surabaya Pabean Cantikan.The research was quantitative. While, the data collection technique used purposive sampling, Jn line with, there were 85 out of 96 respondents which are taken as sample. Besides, the data analysis technique used multiple linear regression. This intended to know whether or not this policy has a positive effect on tax compliance level of MSMEs. Therefore, this study indicated that the taxpayer's perception of the application of PP No. 23 of 2018 and tariff changes had a positive effect on the level of MSME taxpayer compliance. While, taxation socialization and understanding of taxation had no effect on the level of MSME taxpayer compliance due to some reasons. The majority of respondents had become taxpayers for less than 5 years and obtained turnover less than Rp. 300,000,000 per year. So the taxpayers preferred to do business activities rather than to attend socialization. Instead, the respondents had lack of understanding about taxation. Furthermore, the awareness of taxpayers for the importance of taxes is essential for this country.
Keywords: tax socialization, tax payers' perception of government rules number 23, 2018 implementation, rates change, tax understanding, tax payers' compliance of micro, small, medium enterprises.