Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan Perpajakan terhadap Kepatuhan Wajib Pajak UMKM

Abstract

This study aims to determine the effect of tax knowledge, tax sanctions, and the quality of tax services on taxpayer compliance among MSMEs in Palembang City. This study is an associative study. The population in this study was 4,792 MSMEs in Seberang Ulu I District, Palembang City, with a sample of 98 MSMEs drawn using a non-probability sampling technique. The data used were primary data, collected through interviews and questionnaires. The analysis techniques used were multiple linear regression analysis, the coefficient of determination, and the t-test. The results of the multiple linear regression analysis demonstrated that tax knowledge, tax sanctions, and the quality of tax services positively influenced taxpayer compliance among MSMEs in Palembang City. The coefficient of determination showed that the variables of tax knowledge, tax sanctions, and the quality of tax services influenced taxpayer compliance by 73.6%. These results were confirmed by the t-test, which demonstrated that tax knowledge significantly influenced MSME taxpayer compliance, tax sanctions significantly influenced MSME taxpayer compliance, and the quality of tax services significantly influenced MSME taxpayer compliance in Palembang City.