PENGARUH TINGKAT PEMAHAMAN, KEPATUHAN DAN KESADARAN WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PAJAK PP NO 46 TAHUN 2013

This research exaimed to analyse the influence of concept level,compliance and consciousness taxpayer of middle low industry businessman to the tax obligation the presence of Government Regulation 46 Year 2013. The respondent from this research are middle low industry businessman in Surabaya Karangpilang. The sampling method used is judgement sampling method. The data that used by this research was primary data it was collected by questionnaires. The questionnaires can be used in analysis total 83 questionnaires from 100 questionnaires were distributed. This research used multiple regression analysis to test the hypotesis. The result of this research found that the concept level, compliance and consciousness taxpayer of middle low industry businessman have significantly influence to the tax obligation the presence of Government Regulation 46 Year 2013