PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PONOROGO

This study aims to determine the effect of tax socialization, taxpayer awareness, quality of tax services, and tax sanctions both partially and simultaneously on the compliance of UMKM taxpayers in the production sector in Ponorogo Regency. The number of WP UMKM in Ponorogo Regency from 2019-2022 has increased. However, this increase was not followed by the number of taxpayers paying. This shows that there are still UMKM taxpayers in Ponorogo Regency who have not reported their obligations to pay taxes. The number of UMKM WP from the production sector is 12,795 and only 7,045 become paying WP. This phenomenon is caused by the lack of taxpayer compliance to obey and understand tax regulations. Therefore, it is necessary to socialize with UMKM actors to provide an understanding of taxes. This research is a quantitative research. The population in this study is the production sector UMKM taxpayers in Ponorogo Regency, totaling 12,795 taxpayers. The sampling technique uses the slovin formula so that the number of samples is 99. This sampling technique uses the snowball sampling technique. This research is a type of quantitative research with primary data derived from distributing questionnaires. All data collected in this study were analyzed using multiple linear regression analysis models with SPSS version 26. The testing stages in this study included descriptive statistical analysis, data quality testing, multiple linear regression analysis, and hypothesis testing. The results of the study show that: (1) Tax socialization has an effect on UMKM taxpayer compliance in the production sector in Ponorogo Regency. (2) Taxpayer awareness has an effect on UMKM taxpayer compliance in the production sector in Ponorogo Regency. (3) The Quality of Tax Services affects the Compliance of MSME Taxpayers in the production sector in Ponorogo Regency. (4) Tax sanctions have an effect on UMKM taxpayer compliance in the production sector in Ponorogo Regency. (5) Tax Socialization, Taxpayer Awareness, Quality of Tax Services and Tax Sanctions simultaneously affect the UMKM Taxpayer Compliance in the production sector in Ponorogo Regency. Keywords: Tax Socialization, Taxpayer Awareness, Service Quality, Tax Sanctions, and Taxpayer Complianc