Analisis Pengetahuan Literasi Pajak terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) di Kecamatan Balige Kabupaten Toba

Abstract

Tax is one of the largest revenues for the state which is obtained from the income tax sector, value added tax revenue and other taxes. Increasing tax revenues is encouraged by providing taxpayers with literacy which increases their compliance. This research aims to determine the level pf tax literacy of MSMEs in Toba Regency, to determine the compliance of MSMEs taxpayers in Toba Regency, and to determine the influence of tax literacy knowledge on the compliance of MSMEs taxpayers in Toba Regency. The population in this study are the MSME actors Toba Rgency. This research was conducted by simple random sampling with 44 respondents from MSMEs in Toba Regency. The data used in the primary data from the quesionnaire which contains the repondents answers. The data analysis used in this study in descriptive statistics using frequency tables. The result of this study indicate that literacy knowledge influences MSMEs taxpayer compliance. The conclusion of this study is that the literacy level in Toba Regency id good by obtaining 79%. The level of MSMEs tax compliance is high by obtaining 70% compliance with the tax.