PENGARUH IMPLEMENTASI PP NO. 23 TAHUN 2018, PENGETAHUAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH (Studi Empiris pada Wajib Pajak Orang Pribadi Pelaku UMKM yang Terdaftar di KPP Pratama Tampan)

Anjelina Anjelina, Kennedy Kennedy, Badriyah Nurul

Abstract


This study aims to examine the effect of implementation PP No. 23 Tahun 2018, tax knowledge, and tax sanctions to taxpayer compliance. This research was conducted Individual Tax Payer Of SMEs At Pratama Tampan Pekanbaru tax office. The sample in this study was 8.348 taxpayer. This study used primary data by distributing questionnaires. Method of data analys used in the form of multiple linear regression and coefficient of determination by using SPSS 22. The result partially of this research showed that : implementation PP No. 23 Tahun 2018 has an influence on the taxpayer compliance with significance value of 0,001, tax knowledge has an influence on the taxpayer compliance with significance value of 0,000, and tax sanctions has an influence on the taxpayer compliance with significance value of 0,027. Simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable taxpayer compliance. The magnitude of the effect caused by Adjusted R2 by three variables together against the dependent variable 32,4%, while the remaining 67,6% is influenced by other variables not examined in this study.

Keywords : Implementation PP No. 23 Tahun 2018, Tax Knowledge, Tax Sanction, taxpayer compliance.


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