DETERMINASI ASPEK KEPERILAKUAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI DAERAH ISTIMEWA YOGYAKARTA

Karunia Nur Hidayah, NIM.: 16840039 (2021) DETERMINASI ASPEK KEPERILAKUAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI DAERAH ISTIMEWA YOGYAKARTA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Taxes are one of the government's efforts to realize the independence of a country in financing development that is useful for common interests. MSMEs contribute 65% of the total economy in Indonesia. However, the amount of tax potential of MSMEs is not balanced with the compliance of MSME taxpayers. This study aims to examine the behavioral determinants of taxpayer compliance in the province of Yogyakarta. The independent variables in this study are tax knowledge, tax awareness, financial condition attitudes, tax socialization, and the dependent variable, namely taxpayer compliance. Sampling was done by using purposive sampling technique so as to produce 100 samples of business owners in the tourism sector. This type of research is a quantitative causality research, which is a causal relationship between independent and dependent variables which emphasizes the testing of theories in which the measurement of research variables utilizes numbers and analyzes the research data using statistical procedures. Analysis of research data using multiple linear analysis processed using SPSS version 23. The results of this study indicate that tax awareness, attitudes, and socialization have a positive and significant effect on taxpayer compliance. Tax knowledge and financial conditions have no effect on taxpayer compliance.

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