PENGARUH PENGETAHUAN DAN PEMAHAMAN ATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK UMKM (STUDI PADA UMKM DI KABUPATEN SOLOK)

ABSTRACT
The Effect of Knowledge and Understanding of Tax Rules and Tax Sanctions on MSME Tax Payment Compliance (Study on MSMEs in Solok Regency). This study was conducted to determine the effect of knowledge and understanding of taxation rules (1), and tax sanctions (2) on MSME tax payment compliance in Solok Regency, West Sumatra. The object of this research is MSME actors who have registered their business at the Department of Industrial and Trade Cooperatives, Solok Regency. Respondents in this study amounted to 99 MSMEs in Solok Regency. The sampling technique used is the Cluster Sampling or Area Sampling technique. The data used are primary data using a questionnaire and supported by conducting interviews. The data analysis method used in this study is multiple linear regression analysis with the help of SPSS version 25 data processing application. Descriptive statistical test, data quantity test, classical assumption test, and hypothesis test. Based on the test results on the first hypothesis, it shows that knowledge and understanding of tax rules has a significant effect on MSME tax payment compliance. This explains that the higher the level of knowledge and understanding of tax rules, the higher the level of MSME tax payment compliance. The results of testing the second hypothesis show that tax sanctions have a positive effect on MSME tax payment compliance.
Keywords: Knowledge. And Understanding. Tax Rules; Tax Sanctions, Tax Payment Compliance.