Abstract
The purpose of this research is to know the influence of understanding, awareness, tax rates and taxation services of SMES taxpayer compliance. One of the efforts to help the economic development is in the presence of SMES in Indonesia. Development and development of the country will grow more if the state financing runs smoothly. One of the Government's efforts for the state financing to run smoothly is that the government needs a sufficient source of country for the development of the country that is being done by paying taxes. The population in this study is a SME which includes SMES champion in Karawang Regency period 2019, amounting to 58 MSMES. Data is collected by spreading the questionnaire to SMES The study used multiple linear analysis techniques. In partial testing the results showed that tax awareness and tariffs were influential for taxpayer compliance, while understanding and taxation services had no effect on the taxpayer's obligation. In the simultaneous testing of research results shows that understanding, awareness, tax rates and taxation services jointly affect taxpayer compliance.
Highlights
The purpose of this research is to know the influence of understanding, awareness, tax rates and taxation services of SMES taxpayer compliance
One of the Government's efforts for the state financing to run smoothly is that the government needs a sufficient source of country for the development of the country that is being done by paying taxes
In partial testing the results showed that tax awareness and tariffs were influential for taxpayer compliance, while understanding and taxation services had no effect on the taxpayer's obligation
Summary
Sekarang ini fenomena yang terjadi adalah masih banyaknya wajib pajak yang masih belum memahami pemahaman dan pengetahuan perpajakan yang berlaku di Indonesia (Adiasa, 2013). Sebanding dengan penelitian yang dilakukan Maula (2018) yang membuktikan bahwa pengetahuan dan pemahaman perpajakan berpengaruh positif dan signifikan terhadap penerapan pajak UMKM di KPP Pratama Cilacap. H1 : Variabel independen Pemahaman Perpajakan berpengaruh terhadap variabel dependen Kepatuhan Wajib Pajak pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Karawang. H3 : Variabel independen Tarif Pajak berpengaruh terhadap variabel dependen Kepatuhan Wajib Pajak pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Karawang. H4 : Variabel independen pelayanan perpajakan terhadap variabel dependen Kepatuhan Wajib Pajak pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Karawang. Jika wajib pajak mendapatkan pelayanan yang baik besar kemungkinan akan membuat wajib pajak semakin patuh untuk membayarkan pajaknya H5 : Variabel independen pemahaman, kesadaran, tarif pajak dan pelayanan perpajakan terhadap variabel dependen Kepatuhan Wajib Pajak pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Karawang
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