PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PALEMBANG

ABSTRACT This study aims to find out the variables of taxation socialization and improvement of understanding on tax of UMKM taxpayers. The theory used in this research is Aribution Theory. The population is the existing MSMEs in the city of Palembang, while the sample is MSMEs that are in the Office of Cooperatives and SMEs Palembang with a sample of 102 respondents. Data analysis technique used is multiple linear regression analysis to determine the effect of variable taxation socialization and understanding of taxation on compliance. The results obtained showed that the variable of taxation socialization does not affect the compliance, while the understanding of taxation has no effect on compliance. Keywords: Taxation Socialization, Taxation Understanding, Complianc