PENGARUH KESADARAN MEMBAYAR PAJAK DAN PENGETAHUAN PERATURAN PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris pada Wajib Pajak yang Melakukan Kegiatan Usaha UMKM di Wilayah KPP Pratama Ilir Timur Palembang)

ABSTRACT The study aims to determine whether consciousness tax players and knowledge of tax laws affect the willingness pay taxes. Population in this research is the UMKM business actor registered at the offices of tax service ilir east Palembang. The sample is determined by using purposive sampling method with amount sample 100 business actor UMKM registered at the service office of east Palembang. Data collection method used is to spread the questionnaire. Hypothesis testing using multiple regression analysis method with SPSS ver program 23. The result show that consciousness tax payers and knowledge of tax laws affect the willingness pay taxes. Keywords: consciousness tax payers, knowledge of tax laws, willingness pay taxe