FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MELAKSANAKAN PP 23 TAHUN 2018

Abstract

This research aimed to analyze the effect of fiscal service, fairness and tax easiness on the tax payers’ compliance in conducting the government regulations Number 23, 2018. While, government regulation Number 23, 2018
regulated special income tax treatment for small, micro and medium companies. Furthermore, with this regulations government determined a final cost of 0,5% with the turnover not more than 4.8 billion rupiahs in one year’s tax. This regulation was implemented in order to facilitate tax payers especially MSMEs in paying and reporting taxes. The reseaerch was quantitatuve. Moreover, the date were primary with questionnaires as the instrument. In line with, the quiestionnaires were distributed to the tax payers which were listed on UMKM of KPP Surabaya Sawahan. In addition, the data analysis technique used multiple linear regression with SPSS 23. The research result concluded fiscal service, fairness and tax easiness had affected the tax payers’ compliance in conducting the government regulation Number 23, 2018.
Keywords: fiscal service, taxation fairness, taxation easiness, tax payers’ compliance, government regulation number 23, 2018.