PENGARUH PERSEPSI PEMAHAMAN PERATURAN PAJAK DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA PALEMBANG

ABSTRACT This study tested the comprehension regulation of tax is take effect positively with taxpayer UMKM loyalty at Palembang City and to tested the sanction of tax is take effect positively with taxpayer UMKM loyalty at Palembang City. The population in this study were all the entrepreneur UMKM of food at Palembang City. The sampel set by using purposive sampling. Samples on this study were 100 entrepreneur UMKM of food from Palembang City. 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 comprehension regulation of tax and sanction of tax is take effect positively with taxpayer UMKM loyalty at Palembang City. Keywords: Comprehension regulation of tax, Sanction of tax, Taxpayer Loyalty