ANALISIS PENGETAHUAN WAJIB PAJAK PEMILIK UMKM TERHADAP KEPATUHAN MEMBAYAR PAJAK

Abstract

This research aimed to find out the effect of micri small medium enterprises (MSMEs) taxpayers’ knowledge on tax compliance at Gajah village Baureno, Bojonegoro. Moreover, it aimed to examine and analyze the effect of tax socialization, tax monitoring, and tax awareness on taxpayers’ compliance at Gajah village, Baureno, Bojonegoro. The research was quantitative, in wich the instrument in data collecton technique used questionnaires. Furthermore, there were 50 respondents in the sample. Additionally, the data analysis technique used multiple linear regression. From the hypothesis test through the t-test, the research result concluded that tax socialization had a positive and simultaneous effect on taxpayers’ compliance at Gajah village, Baureno, Bojonegoro. On the other hand, tax monitoring negatively affected taxpayers’ compliance at Gajah village, Baureno, Bojonegoro. In contrast, tax awareness positively affected taxpayers’ compliance at Gajah village, Baureno, Bojonegoro. This meant that tax socialization, tax monitoring, and taxawareness had a compliance level in paying the tax.