INTERPRETASI PAJAK DAN PERSEPSI WAJIB PAJAK SERTA IMPLIKASINYA TERHADAP PEMBAYARAN PAJAK (Studi Kasus Pada UMKM Kuliner di Dinoyo, Kota Malang)

Abstract

ABSTRACT
The purpose of this research is to analyze the tax interpretation and
taxpayer perceptions and their implications on the payment of culinary UMKM
tax in Dinoyo, Malang city. The method used is quantitative method. The
population of this research is culinary UMKM located in Dinoyo, Malang city.
The sample in this study were 93 respondents.
This research used primary data which are collected by questionnaire
distribution. To examine the relationship between tax interpellation and
taxpayer's perception and the implication to tax payment, multiple linear
regression test is used through SPSS ver 14 software.
The results showed that tax interpretation and perception of taxpayers
simultaneously have a significant effect on tax payments. And from the test results
partially, obtained the result that the tax interpretation variable shows a positive
number and has a significant influence on tax payments. While the taxpayer
perception variable also shows a positive number and has a significant influence
on tax payments
Keywords: Tax Interpretation, Taxpayer Perception, Tax Payment, UMKM