FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM

Hindri  Puspitasari; Astri  Fitria

Hindri Puspitasari Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Astri Fitria Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Keywords: implementation of E-filing, tax tariff, tax awareness, tax santion, and UMKM taxpayers’ compliance

Abstract

This research examines and analyze the effect of the implementation of E-filing, tax tariff, tax awareness, and tax sanction on UMKM taxpayers’ compliance. The research applies quantitatively. Furthermore, the population consists of UMKM taxpayers at Kecamatan Krembangan, Surabaya. The data collection technique used purposive sampling. In which the sample was based on the criteria given. Moreover, the data were primary with a questionnaire as the instrument. The questionnaires were distributed through Google Form to the 100 respondentd as a sample. The data analysis technique used multiple linier regression with SPPS 26. The result shows that independent variabels, as follows: (1) the implementation of E-filing system has a positive effect on UMKM taxpayers compliance, (2) tax tariff has a positive effect on UMKM taxpayers compliance, (3) tax awareness has a positive effect on UMKM taxpayesrs compliance, and (4) tax sanction has a positive effect on UMKM taxpayes compliance.