Abstract
The number of small and micro business taxpayers at the Cibitung Pratama Tax Office from year to year after the increase, but the high increase in the number of taxpayers is not directly proportional to the increase in taxpayer compliance in paying and notifying the tax. The purpose of this research is to recognize the influence of understanding, the description and knowledge of taxpayers on the compliance of small and medium-sized micro business taxpayers at KPP Pratama Cibitung. The population in this research is a small intermediate micro business taxpayer registered at KPP Pratama Cibitung. The procedure for taking illustrations in this research uses accidental sampling, on the contrary, the collection of information through the questionnaire method. The illustrations used in this research are 100 respondents. In this research, hypotheses are tested using multiple linear regression analysis. The results of this research display that understanding, descriptions, and knowledge of taxpayers regarding partial taxation influence the compliance of small and medium-sized micro business taxpayers in the Cibitung Pratama Tax Office.
Highlights
Small and Medium Enterprises (MSMEs) are increasingly showing their existence and able to generate relatively high profits
The number of Small and Medium Micro Enterprises Taxpayers recorded in Tax Service Office Pratama Cibitung as of December 2017 reached 22,567 small and medium-sized micro enterprises taxpayers (Ernita & Sudjiman, 2021)
Based on the results of the study and discussion obtained conclusions: 1) In line with the hypothesis conducted by taxpayer awareness researchers have a positive and significant effect on the compliance of taxpayers of medium-sized micro enterprises (MSMEs) personal persons in the Tax Service Office Pratama Cibitung
Summary
Small and Medium Enterprises (MSMEs) are increasingly showing their existence and able to generate relatively high profits. Last but not least able to compete in the era of globalization as it is today, but not yet in line with the level of compliance in carrying out its tax obligations (Machmudah, 2020; Syuhada & Gambetta, 2013; Tambunan, 2019). The level of compliance of small and medium-sized micro enterprises (MSMEs) taxpayers is still fairly low, the target of tax receipts has not been achieved (Rahmadhani et al, 2020; Shafi et al, 2020; Sinuhaji, 2019). Until 2017, the problem of low tax compliance in Bekasi Regency is still experienced today (Rahayu, 2019; Widiastuti, 2017). The increase in the number of Small and Medium Micro Enterprises is not in line with taxpayer awareness in fulfilling its obligation to pay taxes (Andreas & Savitri, 2015)
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