DETERMINASI PENGETAHUAN PERPAJAKAN, TARIF PAJAK, SOSIALISASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KECAMATAN DEPOK, SLEMAN, YOGYAKARTA

Abstract

This study aims to determine and analyze whether tax knowledge, tax rates, tax socialization and taxpayer awareness of MSME taxpayer compliance in Depok District, Sleman, Yogyakarta. The sample used in this study is the MSME taxpayer who is in Depok District and has an NPWP. The types of data and data sources used in this study use primary data obtained from respondents' answers in the form of filling out questionnaires. A total of 100 respondents were taken as samples in this study. The analysis method used is quantitative method using SmartPLS statistical tools by testing the outer model, inner model and hypothesis testing. The results of this study prove that tax knowledge, tax rates, tax socialization have a positive effect on MSME taxpayer compliance and taxpayer awareness has no influence
on MSME taxpayer compliance in Depok District, Sleman, Yogyakarta.

Keywords: taxation knowledge, tax rates, tax socialization, taxpayer awareness, MSME taxpayer compliance