PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK (Studi Kasus pada UMKM Kabupaten Klaten)

(Studi Kasus pada UMKM Kabupaten Klaten)

Abstract

This study aims to determine the effect of taxpayer awareness on taxpayer compliance in
paying taxes and the effect of knowledge and understanding of tax regulations on
taxpayer compliance in paying taxes. The method used is quantitative research with the
object of research being Micro, Small and Medium Enterprises (MSMEs) in Klaten
Regency with 110 respondents obtained. The results of the study showed that the tax
awareness variable (X1) had a significant positive impact on tax compliance of MSMEs
recorded in Klaten Regency. The first hypothesis was accepted by the research data,
namely that tax awareness had a positive impact on MSME tax compliance. Then, the
tax knowledge variable (X2) had a significant positive impact on MSME tax
compliance recorded in Klaten Regency. The second hypothesis was accepted or supported
by the research data, namely that tax knowledge had a positive impact on MSME tax
compliance. In conclusion, there is a good relationship between "Taxpayer Awareness"
and "Tax Knowledge" which play a major role in increasing "Tax Compliance" in
MSMEs in Klaten Regency. Managing and increasing tax awareness and knowledge
tax among MSME taxpayers can be effective steps in efforts to increase the level of tax
compliance in the region.
Keywords: Taxpayer; Taxpayer Awareness; Tax Knowledge