Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi pada Wajib Pajak UMKM di Kota Surabaya)

The source of state revenue originating from within the country to finance development and state expenditure is tax. Tax is state revenue which plays an important role especially in development in Indonesia. The role of tax itself can be felt directly or indirectly in everyday life, such as the construction of public facilities and infrastructure, such as roads, bridges, hospitals, schools and other institutions. Therefore, the role of taxes is very big influence on national development in a country. The aim of this study is to analyze the relationship between the influence of tax knowledge, tax socialization, tax rates and tax sanctions. The data used in this research uses primary data. Data were obtained from questionnaires distributed to MSME taxpayers who were fostered and in Sawahan District, Surabaya City. The number of questionnaires distributed and processed was 42 questionnaires. Data were processed using multiple linear regression analysis using the SPPS V24 software program. Based on the results of the partial test, it shows that Knowledge of Taxation has a t-count value of 2.078 > 1.68195 t-table, with a significant value of 0.045 1.68195 t-table, with a significant value of 0.956 1.68195 t-table, with a significant value of 0.359 1.68195 t-table, with a significant value of 0.185