PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KECAMATAN TROPODO KABUPATEN SIDOARJO
Kata Kunci:
pengetahuan perpajakan, sanksi perpajakan, kepatuhan wajib pajak, UMKMAbstrak
Permasalahan untuk tidak melalaikan wajib pajak khususnya bagi pelaku UMKM menjadi isu penting yang sampai saat ini masih dikaji lebih mendalam. Hal tersebut dilakukan karena keberadaan dan pertumbuhan UMKM yang meningkat secara signifikan lebih mendominasi perekonomian suatu negara. Namun kenyataannya semakin meningkatnya jumlah pelaku UMKM belum dapat meningkatkan kepatuhan mereka untuk membayar pajak. Oleh karena itu dibutuhkan faktor-faktor tertentu terkait hal tersebut seperti pengetahuan perpajakan dan sanksi perpajakan yang dapat mewujudkan kepatuhan pelaku UMKM membayar pajak. Penelitian ini mengambil 30 wajib pajak menjadi sampel penelitian yang diambil dengan cara accidental sampling dengan syarat memiliki NPWP badan usaha. Analisis regresi dijadikan alat analisis. Hasil studi ini memberikan pembuktian bahwa ada peran pengetahuan perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak dari pihak pengusaha
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