PENGARUH PEMAHAMAN PERPAJAKAN, MODERNISASI ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PELAPORAN SPT MASA PPN UMKM SEKTOR PERDAGANGAN DI KABUPATEN PONOROGO

This research aims to determine the influence of understanding taxation, modernization of tax administration, and tax sanctions on reporting compliance with Periodic VAT SPT for MSMEs in the trade sector in Ponorogo Regency. This research is quantitative research with prime data obtained from distributing questionnaires and supported by interviews with respondents. The sample in this research is the MSMEs in the trade sector in Ponorogo Regency. The sampling method was carried out using a cluster sampling technique and 100 respondents were obtained. All data collected in this research was analyzed using the SPSS version 23 program. The results of this research show that partially understanding taxation has a positive and significant effect on reporting compliance with Periodic VAT SPT. This means that the higher the understanding of taxation that MSME managers have, the compliance with reporting Periodic VAT SPTs will also increase. Modernization of tax administration has had a positive and significant impact on the compliance of Periodic VAT SPT reporting. This means that the higher the level of modernization of tax administration towards UiMKM management, the accuracy of reporting will also increase. Tax sanctions have a positive and significant impact on the compliance of Periodic VAT SPT reporting. This means that the more assertive the UiMKM management has in implementing tax sanctions, the higher the level of compliance of UiMKM taxpayers. Meanwhile, simultaneously understanding taxation, modernization of tax administration, and tax sanctions influence compliance with Periodic VAT SPT reporting.
Keywords: Understanding, Administrative Modernization, and Sanctions