ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KOTA PADANG

Abstract

This study aimed to exemine the effect of taxpayers knowledge, understanding system self assessment, level income taxpayers and ease of doing tax payment system of tax liability awareness.The results in this study were collected through a questionnaire. Samples in this study are 71 owners of small and medium micro enterprises. Data processing is carried out with SPSS 16. The results of this study prove that the taxpayer knowledge, understanding self assessment system and the level of income the taxpayer doesn’t have significant on the awareness of tax obligations on the micro small and medium enterprises with a significant value of 0.345, 0.149 and 0.163. Furthermore, the ease of paying taxes affect the awareness of tax obligations on owners of small and medium micro enterprises with each significantly value 0,031. But if done jointly testing all variables significantly influence the significant value of 0.003.

Keywords: Taxpayer Knowledge, Self Assesment System Comprehension, Income level  Taxpayers, Easiness Pay Taxes System, Tax liability awareness