FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) MEMENUHI KEWAJIBAN DALAM MEMBAYAR PAJAK DI KABUPATEN BEKASI

Abstract

This study aims to determine the factors that influence tax compliance of micro, small and medium enterprises (MSME) taxpayers in fulfilling their tax obligations. The population used in this study is in Bekasi Regency. The study uses quantitative primary data methods namely questionnaires and interviews. Respondents in this study were 42 samples of MSMEs. The sample collection method used was purposive sampling, the data obtained by distributing questionnaires and interviews. And the method of data analysis uses multiple regression analysis. The results of this study prove that awareness in paying taxes positively confirms approval of tax payments, knowledge and understanding of tax regulations is not significant to participation in tax payments, and tax payments are not significantly related to procurement in tax payments.