PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, KUALITAS PELAYANAN DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP WILAYAH MALANG UTARA

Abstract

Taxes are a guide for a country to create justice, comfort and prosperity for the people. Taxes for all types of people in Indonesia and also for Entities or Micro, Small and Medium Enterprises (MSMEs). In PP No. 46 of 2013, the applicable tariff is a tax rate of 1% because the rate is too high, the government makes new regulations. The government through the Directorate General of Taxes (DGT) made a new regulation by lowering the MSME rates to increase Final Income Tax revenue by issuing PP no. 23 of 2018. This is based on MSME actors who feel that the final PPh rates applied are still high and burdensome so they want to exceed the representative rates. This type of research is correlational research, namely research that tests hypotheses using a quantitative approach. The influence of tax knowledge, tax rates, service quality and the modernization of the tax administration system on taxpayer compliance.

Keywords: MSMEs, Tax Knowledge, Tax Rates, Service Quality, The Modernization Of The Tax Administration System, Taxpayer Compliance.