PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, TARIF PAJAK, OMZET PENGHASILAN, UMUR USAHA TERHADAP KEPATUHAN WAJIB PAJAK USAHA, MIKRO, KECIL DAN MENENGAH DI KABUPATEN TEGAL

Afrizal Eko Anggriawan, Afrizal (2020) PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, TARIF PAJAK, OMZET PENGHASILAN, UMUR USAHA TERHADAP KEPATUHAN WAJIB PAJAK USAHA, MIKRO, KECIL DAN MENENGAH DI KABUPATEN TEGAL. Skripsi thesis, UNIVERSITAS PANCASAKTI TEGAL.

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Abstract

Afrizal Eko Anggriawan, 2020, Taxation Knowledge, Tax Dissemination, Tax Rates, Earnings Turnover, Business Age, UMKM Taxpayer Compliance This study aims to determine whether there is an influence of tax knowledge, tax socialization, tax rates, income turnover and age of business on UMKM taxpayer compliance. The population used in this study were all MSME entrepreneurs in Tegal Regency, totaling 173.113 MSMEs. The sample in this study was 100 MSMEs in Tegal Regency. The technique of collecting sample data uses random sampling techniques. The data analysis method used in this study uses multiple linear regression analysis using the SPSS 22 program. The results of this study indicate that the tax knowledge variable has a positive partial effect on MSME taxpayer compliance with a significant value of 0.018. Whereas tax socialization has a partially positive effect on MSME taxpayer compliance with a significant value of 0.038. Then the tax rate has a partially positive effect on MSME taxpayer compliance with a significant value of 0,000. On earnings turnover partially negative effect on compliance of UMKM taxpayers with a significant value of 0.598. And the age of the business has a partially positive effect on SME taxpayer compliance with a significant value of 0.001. Keywords: Tax knowledge, tax socialization, tax rates, income turnover, business age, MSME taxpayer compliance

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