INFLUENCE OF MSME TAXPAYER COMPLIANCE FACTORS TOWARDS THE IMPLEMENTATION OF PP. NO. 23 2018 IN MADIUN

Liliek  Nur Sulistiyowati; Vivia  Dhamora

Liliek Nur Sulistiyowati Management, Economics and Business Faculty, PGRI University Madiun, Madiun
Vivia Dhamora Management, Economics and Business Faculty, PGRI University Madiun, Madiun

Keywords: Tax Literacy, Tariffs, Sanctions, MSME (or usually called UMKM) Taxpayer Compliance

Abstract

The MSME (or usually called UMKM) tax law has been revised several times, especially in pandemic conditions like now. This study aims to determine whether the implementation of Pp. No. 23 of 2018 has been good in Madiun. The study was conducted in March 2020 - June 2021 with a population of 16,776 MSME actors registered as taxpayers at the KPP PratamaMadiun City. A total of 375 samples were obtained through a sampling technique in the form of purposive sampling with a margin of error of 5%. The research was conducted in a survey phase, distributing questionnaires and processing data. Collecting data using primary data in the form of a questionnaire using the Multiple Linear Regression method. According to the results of the t-test, it shows that tax literacy (X1) has no effect on MSME taxpayer compliance (Y). Variables of tax rates (X2) and tax sanctions (X3) have an effect on taxpayer compliance. And the three independent variables simultaneously affect MSME Taxpayer Compliance. Limitation of the problem in the form of independent variables examined tax literacy, tax rates, and tax sanctions. With the dependent variable, MSME taxpayer compliance in Madiun City. This research is useful for MSME actors as a source of knowledge regarding the understanding of tax functions and tax benefits both for themselves and for the economic survival of the Indonesian State.