THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 23 YEAR 2018 TOWARD TAX KNOWLEDGE, TAX JUSTICE, AND TAX COMPLIANCE ON BORDING HOUSE BUSINESSMAN IN PONTIANAK CITY AND KUBURAYA REGENCY

Abstract

This study aims to examine whether GR (Government Regulation) 23 of 2018 has an influence on tax knowledge, tax justice, and tax compliance in Pontianak City and Kuburaya Regency by boarding entrepreneurs. This study uses independent variable knowledge of tax, tax fairness, and tax compliance. Whereas for the dependent variable using GR 23 in 2018. The sample in this study is boarding entrepreneurs in Pontianak City and Kuburaya Regency. Data collected using sampling techniques with non-probability sampling. Data collection was done by questionnaire with a total of 50 respondents. The statistical method uses multiple regency analysis by testing the statistical test hypothesis t. The results show that GR 23 of 2018 has a negative effect on tax knowledge, tax fairness, and tax compliance.