Influence Tax Rate Perception, Tax Socialization, Understanding Tax Regulations, Tax Sanctions on Compliance MSME Taxpayer KPP PRATAMA TABANAN

Fristy, I Gusti Ayu Made Intania and Abdi, I Nyoman and Suardani, Anak Agung Putri (2022) Influence Tax Rate Perception, Tax Socialization, Understanding Tax Regulations, Tax Sanctions on Compliance MSME Taxpayer KPP PRATAMA TABANAN. Repositori Politeknik Negeri Bali.

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Abstract

Current research purposed to investigate the role of tax rate perceptions, tax socialization, understanding of tax regulations, and tax sanctions on MSME taxpayer compliance registered at KPP Pratama Tabanan. The theory used are attribution theory and planned behavior theory. This research is included in the type of quantitative research with an associative approach and uses primary data from questionnaires that have been distributed. A total of 100 MSME taxpayers registered at KPP Pratama Tabanan were selected as respondents using the slovin formula and simple random sampling. Data quality testing was carried out through validity and reliability tests, while data was analyzed thorugh multiple linear regression approach. The findings showed that tax compliance of MSME taxpayers registered at KPP Pratama Tabanan was influenced by all four determinants. The findings are also expected to be an additional reference for study related to taxpayer compliance and as a contribution to ideas about factors that can influence MSME taxpayer compliance.

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