PENGARUH PENGETAHUAN PAJAK, KEMUDAHAN PAJAK DAN KEADILAN PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK UMKM PP NOMOR 46 TAHUN 2013 DI KPP PRATAMA SURABAYA GUBENG (original) (raw)

ABSTRACT This study aimed to examine the impact of tax knowledge, tax simplicity, and tax fairness for compliance Mikro-Small-Medium Enterprise taxpayer based On Goverment Regulation No. 46 of 2013 about income tax on business income that received or provided of taxpayers who have specific gross distribution that turnover is not more than 4.8 billion rupiah. This study use quantitative approach. The independent variables used are tax knowledge, tax simplicity, and tax fairness. While the dependent variable in this research was the compliance Mikro-Small-Medium Enterprise taxpayer. This research used questionnaires survey method in 100 effective respondent of Mikro-Small-Medium Enterprise taxpayer taht were listed in KPP Pratama Surabaya Gubeng. Questionnaires were collected and analyzed using PASW Statistic 18. This research used multiple linier regression analysis. Result of this research showed that tax knowledge and tax simplicity have positive effect on compliance Mikro-Small-Medium Enterprise taxpayer. While the tax fairness has not effect on Mikro-Small-Medium Enterprise taxpayer. Keywords : tax knowledge, tax simplicity, tax fairness, compliance Mikro-Small-Medium Enterprise taxpayer, Goverment Regulation No. 46 of 2013

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