PENGARUH KUALITAS LAYANAN PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Survey UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Batu)

This study was conducted to determine the effect of tax service quality, tax understanding on UMKM taxpayer compliance registered at the Pratama Batu Tax Service Office. The population in this study are UMKM registered at the Pratama Batu Tax Service Office. The sample used was 76 UMKM taxpayers registered at KPP Pratama Batu. Hypothesis testing using PLS (Partial Least Square) analysis tool through SmartPLS version 3.0 software. The results of this study indicate that (1) the effect of tax service quality on taxpayer compliance and (2) tax understanding affects taxpayer compliance