PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Pemilik UMKM di Kabupaten Malang)

The economy in Indonesia is dominated by business activities based on micro, small and medium enterprises (UMKM). This business group has proven to be able to make a significant contribution. The number of UMKM from year to year is increasing, providing an opportunity for the government to target this sector in an effort to increase taxes. The purpose of this study was to determine the effect of tax knowledge, tax sanctions and tax incentives on taxpayer compliance with a case study on micro, small and medium enterprises (UMKM) owners in Malang district. This study uses a descriptive quantitative approach. The data used in this study are primary data obtained from the results of distributing questionnaires with the object of research being owners of micro, small and medium enterprises (UMKM) in Malang district whose businesses are brought under the direct guidance of the cooperative and micro small and medium enterprises and have a taxpayer identification number (NPWP). Then the data is processed using SPSS 23 for windows with the aim of knowing the effect of the independent variable on the dependent variable and analyzed using multiple linear regression. The data analysis method used in this research is using multiple linear regression analysis. Based on the results of the analysis, this study shows that Tax Knowledge, Tax Sanctions, and Tax Incentives affect Taxpayer Compliance.Keywords: Tax Knowledge, Tax Sanctions, Tax incentives, Taxpayer Complianc