THE INFLUENCE OF TAX KNOWLEDGE, TAX UNDERSTANDING AND TAX BENEFIT PERCEPTION TOWARD TAX AWARENESS AT SMALL AND MEDIUM SIZED BUSINESSES IN JAKARTA

Abstract

This research aims to identify the effect of tax knowledge, tax understanding, and tax benefit perception toward tax awareness at small and medium sized businesses either partially and simultaneously. This research is using quantitative method with primary data as a source of information, which is questionnaire. The research took 100 samples of the owner and management of small and medium sized businesses in Jakarta. The research found that tax knowledge has a significant effect towards tax awareness, tax understanding has significant effect toward tax awareness while tax benefit perception has no significant effect toward tax awareness. The F-test result revealed that one or more independent variables have significant influence toward tax awareness. While R2 analysis showed that the regression model is able to describe tax awareness by 78.4%.