FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAKU EKONOMI KREATIF DALAM MEMENUHI KEWAJIBAN PAJAK (Studi pada wajib pajak milik UMKM di KPP Pratama Malang Selatan)

ABSTRAKThe purposes of this research is : 1) To analyze the influence of taxpayer knowledge on the awareness of taxpayers of Micro, Small and Medium Enterprises (MSMEs). 2) To analyze the influence of understanding of self-assessment system on the awareness of taxpayers of Micro, Small and Medium Enterprises (MSMEs). 3) To analyze the effect of income taxpayers’ level on the awarness of taxpayers of Micro, Small and Medium Enterprises (MSMEs). This research uses quantitative research method with survey research form. Sampling in this study using purposive sampling method with a sample of 100 respondents.The results of this study indicate that : 1) The influence of taxpayer ignorance have a positive and significant impact on the awareness of the UMKM taxpayer. 2) Understanding of self-assessment system has negative and insignificant effect on awareness of UMKM tax payer. 3) Taxpayer income levels have a negative and insignificant effect on the awareness of the UMKM taxpayes. This show that the awareness of taxpayers of individu registered in KPP Pratama Malang Selatan not influenced by the level of income and understanding of self-asessment system.Keyword : Knowledge of taxpayer, Understanding of self-asessment system, Taxpayer’s income level