PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, TARIF PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MALANG

Abstract

One of Indonesia's sources of income in the tax sector is dominated by Micro, Small and Medium Enterprises (MSMEs). The number of MSMEs that continues to increase provides an opportunity for the Government to increase revenue through the tax sector. The purpose of this study is to determine the factors that influence taxpayer compliance, which consists of variables understanding tax regulations, tax rates, tax sanctions, and MSME taxpayer compliance in Malang City. In this study 95 respondents obtained a purposive sampling method. In this study, primary data was obtained by distributing questionnaires to respondents. Data analysis using multiple linear regression models. The results of this study indicate that understanding of tax regulations, tax rates, and tax sanctions has a significant positive effect on MSME Taxpayer Compliance in Malang City.

Keywords: Understanding of Tax Regulations, Tax Rates, Tax Sanctions, and Taxpayer Compliance.