PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PENERAPAN E-SPT TERHADAP KEPATUHAN WAJIB PAJAK YANG MELAKUKAN KEGIATAN USAHA MENENGAH DALAM MELAPORKAN SPT TAHUNAN

ABSTRACT This study aims to examine whether the knowledge of taxation, socialization taxation, the application of e-SPT influence on taxpayer compliance that conduct medium business activities in reporting such as annual in the city of Palembang. The population in this study are medium business taxpayers who are taken based on monthly turnover in Palembang. The sample in this research is 97 respondents and using conveniancesampling method. Data collection method used is to spread the questionnaire. Hypothesis testing using multiple regression analysis method with the help of SPSS version 23 program. The results in this study indicate that taxation knowledge, the application of e-spt have a positive effect on medium business taxpayer compliance in reporting. And socialization of taxation does not affect the middle business taxpayer compliance in reporting such as annual. Keywords: Taxation Knowledge, Taxation Socialization, E-SPT Application, Taxpayer Compliance, Taxpayer of Medium Enterprises