Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di KPP Pratama Medan Polonia

Abstract

Many elements influence a person in paying taxes such as tax knowledge and awareness of taxpayers. The level of tax knowledge a person has is the first factor. In reality, taxpayer compliance is still at a rather low level, and there is a considerable correlation between taxpayer awareness of tax regulations and taxpayer compliance. This study aims to analyze the influence of knowledge of tax regulations and taxpayer awareness on MSME taxpayer compliance at Low Tax Office of Medan Polonia. The influence between knowledge of tax regulations and taxpayer awareness will be analyzed partially and simultaneously on MSME taxpayer compliance at Low Tax Office of Medan Polonia. The form of research used in this research is quantitative research with an associative approach. The population in this study were all MSME taxpayers registered at Low Tax Office of Medan Polonia, which amounted to 5,718 WP, with a sampling technique using convenience sampling with a sample size of 98 respondents. Primary data used in this study were obtained by distributing questionnaires directly while secondary data were obtained through literature studies. The data analysis methods used include instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that knowledge of tax regulations and taxpayer awareness had a positive and significant effect partially and simultaneously on MSME taxpayer compliance at Low Tax Office of Medan Polonia. The coefficient of determination test shows that there is a fairly close relationship between knowledge of tax regulations and taxpayer awareness of MSME taxpayer compliance. Based on the Adjusted R Square, it is also known that the variable knowledge of tax regulations and taxpayer awareness of MSME taxpayer compliance is 32.5%, while the remaining 67.5% is influenced by other factors outside this research model.