PENGARUH KESADARAN WAJIB PAJAK PENGETAHUAN PERPAJAKAN, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN UMKM MEMBAYAR PAJAK PENGHASILAN DI KOTA MEDAN

Abstract

This research aims to examine the effect of taxpayer awareness, tax knowledge, and trust in the government on MSME compliance in paying income tax in Medan City partially and simultaneously. The population in this study were all MSMEs registered at the UMKM Cooperative Service in Medan City, North Sumatra. as many as 1,826. The sample in this study was 95 SMEs using the simple random sampling method . Data collection techniques with the method of distributing questionnaires. This type of research is a quantitative research. The analysis technique used is multiple linear regression. The results of this study indicate that taxpayer awareness partially does not affect MSME compliance in paying taxes, tax knowledge partially does not affect MSME compliance in paying taxes, trust in the government partially affects MSME compliance in paying taxes. Taxpayer awareness, tax knowledge, and trust in the government simultaneously influence MSME compliance in paying income tax in Medan City.