Pengaruh Kesadaran Wajib Pajak, Penggunaan Sistem Administrasi Perpajakan, Tarif Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm di Kota Surabaya

One of the income tax subjects is MSMEs (Micro, Small, and Medium Enterprises), where in Indonesia MSMEs are a big driver of the economy which is enough to move the economy, with a total of MSMEs in Indonesia reaching sixty-four million in 2020. During the pandemic many economic sectors affected, one of which is MSMEs. The government has reduced the Final Income Tax (PPh) for the imposition of MSME taxes from 1% to 0.5% in 2018, but in 2019 the increase in MSME tax payments grew slower. The purpose of this study was to determine the effect of taxpayer awareness, tax administration system, tax rates, and tax sanctions on taxpayer compliance. This research is quantitative research with primary data. The sampling technique used purposive sampling with a total of 46 samples. The technique used in this research is Multiple Linear Regression. The results of this study indicate that taxpayer awareness and tax sanctions have no significant effect on MSME taxpayer compliance, while the tax administration system and tax rates affect MSME taxpayer compliance in the city of Surabaya