Analisis Pengaruh Pemahaman Pajak terhadap Kepatuhan Pajak Usaha,Mikro,Kecil dan Menengah (Studi pada Kabupaten Humbang Hasundutan)

Abstract

MSMEs as one of the businesses that contribute to the Indonesian economy by 60%. This should be able to increase tax revenues, but in reality, MSMEs that are compliant in paying taxes are far from what is expected because of the lack of awareness of MSMEs about taxes even though tax rates have been reduced. The purpose of this study is to determine the effect of taxpayer understanding on taxpayer compliance. One effort to help economic development is through the existence of MSMEs in Indonesia. This study uses a correlational method with a quantitative approach. The data collection technique used in this study uses a questionnaire distribution technique. The sampling technique used is simple random sampling with a sample of 50 respondents. The variables studied are Tax Understanding (X) and Taxpayer Compliance (Y). The results state that tax understanding has a positive and significant effect on MSME tax compliance in Humbang Hasundutan Regency. Understanding Taxation has a significant effect on the level of compliance of MSME taxpayers, this shows that the higher the understanding of taxation that the taxpayer has, the higher the level of compliance of MSME taxpayers.