Factors That Influence the Need to Pay UMKM Taxes In Surakarta City

Abstract

The aim of this research is to analize the influence of tax rules understandment,
good perception of effectiveness from tax system as well as the level of trust to the
law system and the goverment to UMKM’s obgligation in paying taxes in
Surakarta city. This research used questionaries from taxpayer population that own
free business that is listed in Service Tax Office Pratama Surakarta. Research
respondents are taxpayer that own free business that is listed in Service Tax Office
Pratama. The sample are taxpayer private individuals that own free business that is
listed in Service Tax Office Pratama Surakarta. The technique used for the samples
taken are accidental sampling with research sample as much as 30 respondents.
The analysis method used is double linear regression test. The result from the test
showed that : the influence of knowledge and understanding to tax rules, good and
effective perception about tax system, and level of trust to the law system and the
goverment that significantly affect to UMKM obgligation in paying taxes in
Surakarta city. Tax office should do more intensive Goverment socialization rules
Number 46 Year 2013 to the community, especially UMKM so that the owner
manage to pay affordable taxes.
Keywords: knowledge and understanding; good presentation; government regulation; UMKM
compliance.