PP NO. 23 TAHUN 2018: PENGARUH PENURUNAN TARIF, PENGETAHUAN DAN PEMAHAMAN PAJAK, TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK UMKM DI KABUPATEN BEKASI)

Abstract

The purpose of this study was to analyze the influence of tariff reduction, knowledge and understanding for tax compliance of MSMEs in the region of Bekasi. The samples of this study is Micro, Small and Medium Enterprises (MSMEs) are 108 respondents. Primary data source used in this research is through the distribution of questioners to MSMEs in Bekasi with quantitative approach using double linear regression analysis method. The research result shows that tariff does not have a significant influence to the level of tax compliance while knowledge positively influence and the significance towards the tax compliance, The understanding of tax does not have positive influence to the tax compliance.