PENGARUH PERATURAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK UMKM DI KPP BEKASI BARAT TAHUN 2022

Rizkita Ayundini, Bambang Prayogo

Abstract


The effect of understanding of tax regulations and taxpayer awareness on MSMEs taxpayer compliance at Pratama Tax Office (KPP) West Bekasi in 2022. This study aims to determine the effect of understanding of tax regulations and taxpayer awareness on compliance of MSMEs taxpayers at KPP West Bekasi in 2022. The population in this study are all MSME taxpayers registered at KPP West Bekasi. The study was conducted at KPP West Bekasi. Sampling in this study using the slovin formula, as many as 100 respondents using purposive sampling technique. Data analysis techniques using multiple linear regression analysis with SPSS 25.0 program. The results showed that the understanding of tax regulations has a significant effect on MSMEs taxpayer compliance in KPP West Bekasi. Taxpayer awareness has a significant effect on on MSMEs taxpayer compliance in KPP West Bekasi. Understanding of tax regulations and taxpayer awareness affect simultaneously on MSMEs taxpayer compliance in KPP West Bekasi.


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