PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta)
Keywords:
Influence of Tax Socialization, Tax Apparatus Behavior, Modern Tax Administration System, Tax Sanctions and UMKM Taxpayer Compliance.Abstract
This study aims to determine the effect of tax socialization, the behavior of
tax officials, modern tax administration systems, and tax sanctions on SME
taxpayer compliance. The type of data used is quantitative data. The data source
used is primary data. The technique of collecting data is by distributing
questionnaires in the Gilingan Furniture Market in Surakarta. The population of
this research is 74 UMKM. The sample taken in this study were 61 respondents.
The sampling technique was purposive sampling. This study shows the results that
the socialization of taxation has a significant negative effect on UMKM taxpayer
compliance, the behavior of tax officials has a significant negative effect on
UMKM taxpayer compliance, modern tax administration systems have a
significant negative effect on UMKM taxpayer compliance and tax sanctions have
a significant positive effect on UMKM taxpayer compliance.
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