Analysis Motivation, Taxpayer Perception and Taxation Regulations Understanding Toward Compliance of Msmes Taxpayer

This study aims to determine the effect of motivation, taxpayer perception and taxation regulations understanding toward compliance of MSMEs taxpayer in Banyumas Regency. The sampling technique used was purposive sampling with sample criteria that are individual MSMEs taxpayers and gross income of not more than 4.8 billion in one year. The research sample obtained amounted to 100 respondents. Data collection method is done through questionnaires and data analysis used is Multiple Regression Analysis. The formulation of the problem in this study, is "Does Motivation, Taxpayer Perception, and Taxation Regulations Understanding affect MSMEs Taxpayer Compliance in Banyumas Regency?”. The independent variables in this study are Motivation, Taxpayer Perception, and Taxation Regulations Undersatnding. The dependent variable in this research is Taxpayer Compliance. The results of this study indicate that motivation and taxations regulations understanding have a significant positive effect on MSMEs taxpayer compliance in Banyumas Regency, but taxpayer perception have no significant effect on MSMEs taxpayer compliance in Banyumas Regency. Keywords: Motivation, Taxpayers Perception, Taxation Regulations Understanding, MSMEs Taxpayer Compliance