Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan Pelaku UMKM Dalam Melaksanakan Kewajiban Perpajakan Di Era New Normal (Studi Kasus Wajib Pajak Badan Pelaku UMKM Kota Denpasar)

Abstract

MSME taxpayer is a source of state income which makes a large contribution to the Indonesian economy.This study aims to determine the effect of taxpayer awareness, tax socialization, tax rates, tax sanctions, and service quality on the compliance of MSME taxpayers in Denpasar City in the new normal era. The population in this study were all MSME taxpayers registered at KPP Pratama West Denpasar and KPP Pratama East Denpasar. Sample determination using the G-Power application with proportional stratified random sampling technique. The number of samples used was 138 MSME taxpayers registered at KPP Pratama West Denpasar and KPP Pratama East Denpasar. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that tax awareness, tax socialization, tax sanctions and tax service quality have a positive effect on taxpayer compliance, while tax rates have no effect on taxpayer compliance.