PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Pada Wajib Pajak Usaha Mikro, Kecil dan Menengah di Surakarta)

Abstract

Analyzing the effect of understanding taxation, tax sanctions, and tax rates on tax compliance for UMKM in Surakarta. This research was conducted at UMKM Surakarta. The population in this study is the UMKM taxpayer, amounting to 500 people. The research sample of 100 respondents with purposive sampling technique. Data is taken with instruments in the form of a questionnaire variable understanding taxation, tax sanctions, tax rates and tax compliance. The questionnaire validity test used the product moment correlation formula and item reliability with the Alpha formula. The results of the validity and reliability of 18 question items are all valid and reliable, so that it can be used as a research measurement tool. Data analysis techniques using inductive statistical techniques. Testing the hypothesis of the t test and F test and multiple regression analysis models. Regression test results obtained Y = 3,227 + 0,300 X1 + 0,362 X2 + 1,348 X3. T test results obtained: 1) Understanding taxation (X₁) obtained t_count value of 3.283 > t_table 1.980 with a significant coefficient of 0.001 < 0.05, meaning that understanding of taxation affects taxpayer compliance. 2) Tax sanctions (X₂) obtained t_count 3.425> t_table 1.980 with a significant coefficient of 0.001 < 0.05, meaning that tax sanctions affect tax compliance. 3) The tax rate (X₃) obtained t_count 2.765 > t_table 1.980 with a significant coefficient of 0.007 < 0.05, meaning that the tax rate affects the taxpayer compliance. 3) Based on the F test obtained F_count 12.601 > F_table = 2.70 with a significance coefficient of 0.000 < 0.05, it can be concluded that understanding taxation, tax sanctions, and tax rates affect the taxpayer compliance. The higher the level of understanding of taxation, tax sanctions, and tax rates, the higher the UMKM taxpayer compliance in Surakarta.