ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIK USAHA KECIL MENENGAH DALAM PELAPORAN KEWAJIBAN PERPAJAKAN (Studi Kasus Pada UMKM Daerah Kecamatan Dau Kabupaten Malang)
Abstract
owners in reporting tax obligations. This study uses quantitative methods. The population in
this study is UMKM taxpayers at food and beverage shops located in Dau District and
registered at KPP Pratama Singosari Malang. By using purposive sampling technique. The
number of samples obtained as many as 44 respondents. The results showed that the variable
knowledge of taxpayers, understanding of taxpayers and awareness of taxpayers
simultaneously affect the reporting of tax obligations. Partially, knowledge of taxpayers has a
positive effect on reporting tax obligations. Partially, the understanding of the taxpayer does
not affect the reporting of tax obligations. Partially, taxpayer awareness has a positive effect
on reporting tax obligations.
Keywords: Tax Obligation Reporting, Taxpayer Knowledge, Taxpayer Understanding,
Taxpayer Awareness
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