ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIK USAHA KECIL MENENGAH DALAM PELAPORAN KEWAJIBAN PERPAJAKAN (Studi Kasus Pada UMKM Daerah Kecamatan Dau Kabupaten Malang)

The purpose of this study is to analyze the factors that influence small and medium businessowners in reporting tax obligations. This study uses quantitative methods. The population inthis study is UMKM taxpayers at food and beverage shops located in Dau District andregistered at KPP Pratama Singosari Malang. By using purposive sampling technique. Thenumber of samples obtained as many as 44 respondents. The results showed that the variableknowledge of taxpayers, understanding of taxpayers and awareness of taxpayerssimultaneously affect the reporting of tax obligations. Partially, knowledge of taxpayers has apositive effect on reporting tax obligations. Partially, the understanding of the taxpayer doesnot affect the reporting of tax obligations. Partially, taxpayer awareness has a positive effecton reporting tax obligations.Keywords: Tax Obligation Reporting, Taxpayer Knowledge, Taxpayer Understanding,Taxpayer Awarenes