Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku UMKM Dalam Melaksanakan Kewajiban Perpajakan (Studi Kasus pada Wajib Pajak Pelaku UMKM yang terdaftar di KPP Pratama Kabupaten Karanganyar)

Abstract

This study aims to analyze the factors that affect taxpayer compliance in implementing taxation obligations. Factors that may influence taxpayer compliance include knowledge and understanding related to taxation regulation, taxpayer awareness, service quality, perception of effectiveness of e-billing application, and tax sanction to taxpayer compliance in performing tax obligation. Population in this research is taxpayer of UMKM which registered in Tax Office Pratama Karanganyar Regency. Method of sampling in this research use accidental sampling, while data collected through questionnaire technique. The samples used in this study were 85 respondents. In this study, hypotheses were tested using multiple linear regression analysis. The results of this study indicate that knowledge and understanding related to tax regulations partially affect the compliance of taxpayers UMKM, while the awareness of taxpayers, service quality, perceptions of e-billing implementation effectiveness, and sanctions taxation partially no effect on compliance taxpayer UMKM in Kabupaten Karanganyar. Keyword: Knowledge of tax regulations, awareness of taxpayers, quality of service, e-billing, tax penalties, tax complianc