Pengaruh Persepsi Wajib Pajak Atas Pemberlakuan Peraturan Pemerintah Nomor 23 Tahun 2018, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, Dan Menengah DI Kota Medan (original) (raw)

The sample in this study was 91 taxpayers for Micro, Small and Medium Enterprises in Medan City. The data collection method is a questionnaire that is distributed to respondents. The analysis prerequisite test includes normality test, linearity test, heteroscedasticity test, and multicollinearity test. Data analysis techniques used are partial significant test analysis (t-test), simultaneous significant test analysis (F-test), and the coefficient of determination (R-Square). The results of the partial and simultaneous analysis show that the Taxpayers'