PENGARUH PERSEPSI WAJIB PAJAK TENTANG PP NO 23 TAHUN 2018, PEMAHAMAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus pada UMKM di Kota Surabaya)

Abstract

This research aimed to examine the effect of taxpayers perseption of PP No. 23, year of 2018, Taxation Understanding,
Taxation Sanction, Taxpayers Compliance of Micro, Small and Medium Enterprises (MSMEs), Surabaya. While, the
population was MSMEs taxpayers in the UKM Central Surabaya Merr. The research was causa-comparative with
kuantitative approach. Moreover, the data were primary. Furthermore, the data collection technique used saturated
sampling, in which all member of population was the sampel. In line with, there were 98 respondents as sampel.
Meanwhile, the sampling used survey. Additionally, the instrument used questionnaires, which were distributed to the
respondents. The research result concluded taxpayers perseption of PP No. 23, year of 2018 had positive effect on the tax
compliance of MSMEs taxpayers. It meant, the taxpayers who had positive perception of the rule would definitely accept
the decision. As consequence, the tax compliance became positive. Likewise, taxation understanding had positive effect on
the tax compliance of MSMEs taxpayers. This happened as the taxpayers, who knew all aspects of tax, would do their
obligation as they were understanding their taxes. In addition, tax sanction had positive effect on the tax compliance of
MSMEs taxpayers. In other words, as the taxpayers considered that the sanction would give some disadvantages for
them; they would fulfill their tax obligation.
Keywords: taxpayers perception of pp no. 23, year of 2018, taxation understanding, taxation sanction, taxpayers
compliance.