PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN TARIF PERPAJAKAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada UMKM Yang Terdaftar Sebagai Wajib Pajak Di Kantor Pelayanan Pajak Pratama Malang Selatan)

Abstract

ABSTRACT

This study aims to examine and analyze the effect of taxation socialization, knowledge of taxation rates, and understanding of taxation on tax compliance. This study took a total sample of 100 respondents from MSMEs registered as taxpayers at KPP Pratama, South Malang.

The results of the analysis indicate that simultaneous socialization of taxation, knowledge of taxation rates, and understanding of taxation simultaneously influence taxpayer compliance. Partially the tax socialization does not affect taxpayer compliance, while taxation rates, and understanding of taxation affect taxpayer compliance.

Keywords: Taxation socialization, knowledge of taxation rates, understanding of taxation, and tax compliance