FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM

Abstract

This research aims to analyze and find out the effect of tax socialization, understanding of tax regulation,
fiscal service, and self-assessment system implementation on UMKM taxpayers’ compliance. The research applies
quantitatively. Furthermore, the data were primary with a questionnaire as the instrument in data collection
technique. The population consists of UMKM taxpayers listed on KPP Pratama Mulyorejo, Surabaya. Moreover,
the data collection technique used purposive sampling i.e., a sample selection with determined criteria. In line
with that, there were 100 respondents as the sample. The data analysis technique used multiple linear regression
with the SPSS (Statistical Program for Social Science) 26 version. The result shows that tax socialization,
understanding of tax regulation, and self-assessment system implementation have a significant effect on UMKM
taxpayers’ compliance listed on KPP Pratama Mulyorejo, Surabaya. On the other hand, fiscal service has an
insignificant effect on UMKM taxpayers’ compliance listed on KPP Pratama Mulyorejo, Surabaya.