Widyaningrum, Salsa Eka (2023) PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, KESADARAN WAJIB PAJAK, PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, MENENGAH (UMKM) DI KABUPATEN JEPARA. Undergraduate thesis, Universitas Diponegoro.

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Abstract

Tax is a contribution owed to the State by an individual or legal entity
obliged to use it as much as possible. The purpose of this research is to determine
the effect of tax knowledge, taxpayer socialization, taxpayer awareness, and
taxpayer understanding of taxpayer compliance with Micro, Small and Medium
Enterprises (MSMEs) in Jepara Regency.
The research method used in this study is quantitative descriptive,
determining the number of samples using the slovin formula and determining the
number of samples as many as 100 respondents. The data collection method in
this study used questionnaires and the measurement of this study used the Likert
scale. The data analysis used is multiple linear regression with the help of the
SPSS application.
The results of this research are tax knowledge, taxpayer awareness, and
taxpayer understanding have a significant effect in a positive direction on
taxpayer compliance. Meanwhile, taxpayer socialization does not have a
significant effect on taxpayer compliance. Simultaneously, tax knowledge, tax
socialization, taxpayer awareness, and taxpayer understanding together affect
taxpayer compliance with Micro, Small and Medium Enterprises (MSMEs) in
Jepara Regency.
Keywords: Tax Knowledge, Taxpayer socialization, taxpayer awareness,
taxpayer understanding, taxpayer compliance

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