Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Usaha Mikro Kecil Dan Menengah (UMKM) Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Surakarta

Abstract

The purpose of this study was to analyze the influence of tax knowledge, tax socialization, tax supervision, and income to micro, small and medium enterprise tax payer compliance that registered at the tax office pratama Surakarta. The number of samples used in the study as many as 100 respondents were calculated based on Slovin formula with random sampling method. Data collection was carried out by the methods of questionnaire and processed using SPSS version 20. The result showed that tax knowledge, tax socialization and tax supervision effect to tax payer compliance significantly. While income has not effect to tax payer compliance