ANALISIS PENGARUH PENGETAHUAN, PEMAHAMAN DAN KESADARAN WAJIB PAJAK BADAN ATAS PERUBAHAN TARIF PPH BADAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA MALANG UTARA

Abstract

The Purpose of this research is to know the effect of knowledge, understanding and awareness of corporate taxpayers on changes in corporate income tax rates to corporate taxpayers compliance in KPP Pratama Malang Utara. The sample used in this research were 106 respondents. This type of research tests the hypothesis and, based on the type of relationship used, is correlational research. The Source of data used is primary data by distributing questionnaires with google form because the research was carried out during a pandemic. Sampling using purposive sampling with Gay dan Diehl formula. The results of this research indicate that tax knowledge partially and simultaneously has a positive and significant effect on corporate taxpayers compliance, tax Understanding partially has a negative effect and simultaneously significant effect on taxpayers compliance and awareness of corporate taxpayers partially and simultaneously has a positive and significant effect on corporate taxpayers compliance. The coefficient of R Square (R²) which shows 0.558, meaning that 55.8% of corporate taxpayer compliance is influenced by knowledge, understanding and awareness of taxpayers, while the remaining 44.2% of corporate taxpayer compliance is influenced by other variables not examined in this research.”

Keyword: Tax Knowledge, Tax Understanding, Awareness of Corporate Tax Payers, Corporate Taxpayers Compliance, Purposive Sampling.