PENGARUH SOSIALISASI, PEMAHAMAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

This study aims to determine whether the variables of socialization, understanding and awareness of taxation have an influence on tax compliance of MSME. The theory used in this study is Attribution Theory. The data used in this study are primary data in the form of questionnaires. The sample applied using purposive sampling. The sample of this study was the MSME taxpayer in the city of Palembang, as many as 100 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 21. The results obtained indicate that the socialization variable does not affect the MSME taxpayer compliance, while the understanding and awareness variables affect the MSME taxpayer compliance. Keywords: Taxation Socialization, Understanding of Taxation, Tax Awareness, Taxpayer Compliance, Micro and Small and Medium Enterprises, Government Regulations