Pengaruh penerapan PP No.23 tahun 2018 dan pengetahuan perpajakan terhadap kepatuhan wajib pajak UMKM di KPP Seberang Ulu

This study aims to examine the effect of the application of government regulation Number 23 of 2018 and knowledge of taxation on the compliance of micro, small and medium enterprises taxpayers at the Palembang Seberang Ulu Pratama Tax Service Office. The population used in this study is the individual taxpayers of micro, small and medium enterprises registered at the Palembang Seberang Ulu Primary Tax Service Office as many as 2,223. The sample was determined using the purposive sampling method with a sample size of 96 micro, small and medium enterprises in the Palembang Seberang Ulu Primary Tax Service Office. The results of this study indicate that the variable of the influence of the application of Government Regulation Number 23 of 2018 has no significant effect on the compliance of micro, small and medium enterprises taxpayers at the Seberang Ulu Palembang Pratama Tax Service Office with a significant value of 0.177. While the tax knowledge variable has a significant effect on the compliance of micro, small and medium enterprises taxpayers at the Palembang Seberang Ulu Primary Tax Service Office with a significant value of 0.006. Keywords : Effect of the application of Government Regulation Number 23 of 2018, Tax knowledge, and taxpayer compliance Micro, small and medium enterprises in the Seberang Ulu palembang pratama offic