PENGARUH PEMAHAMAN PERPAJAKAN, KEMUDAHAN MEMBAYAR PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Abstract

This research aimed to examine whether taxation understanding, easiness of tax payment, and fiscal service
affected obedience of UMKM in accordance with Government Regulation No. 23, 2018. While, the taxpayers
were the ones who listed on KPP Pratama Surabaya, Pabean Cantikan. Moreover, the data collection technique
used purposive sampling, in which the sample was based on criteria given. In linr with, there were 100
respondents as sample. Furthermore, the instrument in data collection technique used Slovin formula. In
addition, the data analysis technique used multiple linier regression with SPSS 16. The research result
concluded taxation understanding, easiness of tax payment, and fiscal service had positve effect on tax obedience
of UMKM. This meant, the efforts of the government related to the easiness of tax payment and fiscal service
were succeeded in order to increase tax payers’ obedience of UMKM. Likewise, the taxpayers were considered
more understand related to their taxation obligation and also increased their tax payers’ obedience of UMKM.
Keywords: taxation understanding, easines , fiscal, taxpayers