PENGARUH SOSIALISASI PAJAK, KESADARAN WAJIB PAJAK, DAN PERSEPSI WAJIB PAJAK MENGENAI PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN FINAL UMKM TERHADAP KEPATUHAN WAJIB PAJAK
Abstract
This research aims to examine the effect of tax socialization, taxpayer awareness, and taxpayer’s perception of Government Regulation No. 46 year 2013 on final income tax of micro, small, and medium business toward taxpayer compliance. Data collection using convenience sampling method to MSME (Micro, Small, and Medium Enterprise) taxpayer which spread in Bantul Regency. The number of questionnaires is 120 and which could be proceed is 140.
This research uses multiple linear regression analysis with SPSS version 16.0. The results showed that the three independent variables, tax socialization, taxpayer awareness, and taxpayer’s perception have a positive effect on taxpayer compliance.