FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM

Abstract

This research aimed to determine the effect of tax service quality, tax system, tax avoidance, the taxpayer’s honesty, tax knowledge, tax socialization, and taxpayer’s awareness on the UMKM taxpayer’s obedience. This research was used quantitatively. This population of this research used UMKM taxpayer’s which was located in the Sidoarjo district. Futhemore, the sample collection techniquw of this research used 100 respondents. Moreover, the analysis method of this research used multiple linear regressions analysis. This research showed that the variable of tax service quality, tax system, the taxpayer’s honesty, tax knowledge, tax socialization and taxpayer’s awareness had positive and significant on the UMKM taxpayer’s compliance. Moreover, this is caused by a taxpayer’s experience. The tax socialization efforts given by DJP were not sufficient to make taxpayers obey, there was need for other factors that can increase taxpayer compliance. The tax avoidance factor had had a negative and insignificant effect on the UMKM taxpayer’s compliance, this caused the taxpayers to conduct a tax avoidance that was detrimental to the state.
Keywords: UMKM taxpayer’s compliance, tax service quality, tax system, tax avoidance, the taxpayer’s honesty