Abstract:
The purpose of this research is to know how big influence: (1) perception of UMKM perpetrator on the application of Government Regulation Number 46 Year 2013 on tax compliance, (2) Justice according to the perpetrator of UMKM on the application of Government Regulation Number 46 Year 2013 to tax compliance, 3) Perception and Justice according to the perpetrators of UMKM on the implementation of Government Regulation No. 46 of 2013 on tax compliance in Bekasi Regency. This research was conducted by using questionnaires, this research type is research which is quantitative. The population of this research is taxpayers of registered and registered NPWPs in Bekasi Regency, but because UMKM Kabupaten Bekasi is very much, the limitations of time and cost of this research make the sample using sampling technique non probality sampling which in sampling does not take into account the whole member population and have the same chance to be chosen at random as sample which is 50 samples.
The result of this research concluded that perception of UMKM perpetrators on the implementation of PP 46/2013 toward taxpayer compliance is positive or influential to Taxpayer Compliance of UMKM perpetrators located in Bekasi Regency, while Justice according to the actors of UMKM on the Implementation of PP 46/2013 toward taxpayer compliance does not affect the Taxpayers Compliance Performer UMKM located in Bekasi District, but when tested simultaneously Perceptions and Justice according to the perpetrators of SMEs on the implementation of PP 46/2013 to taxpayer compliance value positive or affect the compliance of taxpayers Actors UMKM in the District Bekasi.
