FAKTOR - FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM MEMBAYAR PAJAK UMKM Kota Surabaya

Abstract

This study aims to examine empirically the influence of tax awareness, knowledge and understanding of tax regulations, tax sanctions, and the quality of tax authorities on the willingness to pay taxes by tax payers of MSMEs (micro, small and medium enterprises). This type of research is quantitative research. The population in this study is the taxpayer MSME owners who do business in all fields at the Surabaya City Gubeng MSME Center. The sampling technique in this study used accidental sampling with a total sample of 75 respondents. The data analysis technique in this research is multiple linear regression analysis.Based on the results of this study indicate that tax awareness, knowledge and understanding of tax regulations, tax sanctions, and the quality of tax uthorities have an influence on the willingness to pay taxes which means that the higher tax awareness, knowledge and understanding of tax regulations, tax sanctions, and quality the services provided by the tax officer are good, so the taxpayer will have a high level of willingness to pay taxes.
Keywords: tax awareness, knowledge and understanding of tax regulations, tax sanctions, quality of fiscus services, tax willingness