PENGARUH PEMAHAMAN KETENTUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN PAJAK UMKM

Abstract

This study aims to analyze the influence of understanding tax regulations and taxpayer awareness on tax reporting compliance among Micro, Small, and Medium Enterprises (MSMEs). This research employed a quantitative approach by distributing questionnaires to 20 MSME taxpayers who already possess Taxpayer Identification Numbers (TIN). The data were analyzed using descriptive statistics, reliability testing, correlation analysis, and multiple linear regression. The results indicate that understanding tax regulations and taxpayer awareness are categorized as high with reliability values above 0.80. Correlation testing shows strong and significant relationships between the independent variables and tax reporting compliance. Regression analysis reveals that understanding tax regulations and taxpayer awareness simultaneously explain 66.2% of the variation in MSME tax reporting compliance. Partially, understanding tax regulations significantly influences tax reporting compliance by improving taxpayers’ ability to understand tax procedures and obligations, while taxpayer awareness significantly affects responsibility and compliance with tax regulations. These findings confirm that improving tax education and taxpayer legal awareness are important factors in increasing MSME tax compliance