PENGARUH PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, SERTA SOSIALISASI PERPAJAKAN TERHADAP KEMAMPUAN WAJIB PAJAK UMKM DALAM MELAKSANAKAN SELF ASSESSMENT SYSTEM DI KABUPATEN BANYUASIN

ABSTRACT This study tested the knowledge and comprehension regulation of tax and tax socialization to taxpayer of UMKM ability in doing self asssessment system at Banyuasin Regency. The population in this study were all the entrepreneur of UMKM at Banyuasin Regency. The sample set by using convenience sampling. Samples on this study were 100 entrepreneur UMKM from Banyuasin III sub-district and Talang Kelapa sub-district whose have Taxpayer Registration Number and have turnover not more than Rp4,8 billion in one year of tax. The method of collecting data is by using questionnaire. Data were tested using multiple regression analysis with SPSS Statistic 20. The result of this study indicate that the variable which stated that knowlegde and comprehension regulation of tax and tax socialization is take effect positively with taxpayer of UMKM ability in doing self assessment system. Keywords: knowledge and comprehension regulation of tax, tax socialization, self assessment system