PENGARUH PENGETAHUAN PERPAJAKAN DAN PENGENAAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KPP PRATAMA BOYOLALI

Abstract

Influence taxation ability and sanksi imposition to loyalty taxpayer micro small medium enterprises (UMKM) in KPP Pratama Boyolali. In this research, have to know as a purpose influence taxation ability to loyalty taxpayer UMKM in KPP Pratama Boyolali and influence sanksi imposition to loyalty taxpayer UMKM in KPP Pratama Boyolali. Hypotheses in this research is assumption taxation ability influential positive to loyalty taxpayer UMKM in KPP Pratama Boyolali and assumption sanksi imposition influential positive to loyalty taxpayer UMKM in KPP Pratama Boyolali. Data be needed in this research is primary data make a rating respondent about influence taxation ability, sanksi imposition and loyalty taxpayer. Method data accumulation to us in this research are doublet linear regression test, t test, F test and determination coefficient test. Result data analysys in this research are conclution that influence taxation ability and sanksi imposition proved have influence positive to loyalty taxpayer UMKM in KPP Pratama Boyolali good according to parcial although or simultaneous.