PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KECAMATAN JETIS KABUPATEN PONOROGO

ABSTRACT”
“This study aims to determine the effect of tax knowledge, tax socialization, and tax rates on MSME taxpayer compliance in Jetis District, Ponorogo Regency. The object of this study is MSME actors who have been registered with the Department of Trade, Cooperatives and Micro Enterprises in Ponorogo Regency. Respondents in this study amounted to 95 MSME actors in Jetis District, Ponorogo Regency. The sampling technique used is the Cluster Sampling or Area Sampling technique. This researcher uses primary data obtained from filling out questionnaires distributed to respondents. The data analysis method used in this study was multiple regression analysis which was processed using SPSS version 25 software. The testing stages in this study included descriptive statistics, data quality testing, classical assumption testing, and hypothesis testing.
The results of testing the first hypothesis indicate that the tax knowledge variable influences MSME tax compliance. This explains that the higher the level of knowledge and understanding of tax regulations, the higher the level of compliance with paying MSME taxes. The results of testing the second hypothesis show that the tax socialization variable influences MSME tax compliance. This explains that the better and more often the socialization of taxes is carried out, the higher the level of compliance with paying taxes for MSMEs. The results of the third hypothesis test show that the tax rate variable has an effect on MSME tax compliance. This explains that fair and appropriate tax rates will increase MSME tax compliance. The results of the simultaneous test show that tax knowledge, tax socialization, and tax rates have an effect on MSME tax compliance in Jetis District, Ponorogo Regency. The results of the determination test show that the R square value is 0.466. This means that knowledge of taxation, tax socialization, and tax rates are able to influence MSME tax paying compliance in Jetis District, Ponorogo Regency by 46.6% and the remaining 53.4% is influenced by other factors outside of this study.