<![CDATA[The purpose of this study was to determine the understanding of tax regulations, the awareness of paying taxes and the level of income of MSMEs that affect the compliance of MSME taxpayers. This type of quantitative research and data sources were obtained from questionnaires that were distributed directly to MSME owners. Multiple linear regression was used as a method of data analysis. The results of data analysis concluded that the understanding of tax regulations and the level of income of MSMEs had an effect on the compliance of MSME taxpayers. The awareness of paying taxes does not affect the compliance of MSME taxpayers. This may imply that even though business actors are willing to pay taxes, they have not been able to improve their tax compliance. Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pemahaman peraturan perpajakan, kesadaran membayar pajak dan tingkat pendapatan UMKM berpengaruh terhadap kepatuhan wajib pajak UMKM. Jenis penelitian kuantitatif dan sumber data diperoleh dari kuesioner yang dibagikan langsung kepada pemilik UMKM. Regresi linier berganda digunakan sebagai metode analisis data. Hasil analisis data disimpulkan bahwa pemahaman peraturan perpajakan dan tingkat pendapatan UMKM berpengaruh terhadap kepatuhan wajib pajak UMKM. Untuk kesadaran membayar pajak tidak berpengaruh terhadap kepatuhan wajib pajak UMKM. Hal ini dapat diartikan bahwa meskipun pelaku usaha mau membayar pajak namun belum dapat meningkatkan kepatuhan perpajakannya.]]>
Copyrights © 2020
