IMPLEMENTASI PEMUNGUTAN PAJAK, KESADARAN WAJIB PAJAK DAN PENGETAHUAN TENTANG PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM COFFEE SHOP DI KOTA SURAKARTA

Abstract

The purpose of this study was to determine how compliant the UMKM Coffee Shop in Surakarta City in 2023. The type of research used is quantitative with sampling using non-random sampling method. Primary data is obtained from the results of interviews and distributing questionnaires to respondents, as well as secondary data through various articles, scientific journals, research results and related information that supports this research. The population of this study were 113 UMKM Coffee Shop with 55 UMKM Coffee Shop as samples. The analysis technique used is to use the classical assumption test, multiple linear regression test, hypothesis testing, normality and reliability tests. The results of this study indicate that the tax collection implementation variable has a significant positive effect on taxpayer compliance. Then the taxpayer awareness variable has a significant positive effect on taxpayer compliance. Meanwhile, the tax knowledge variable has no influence on the compliance of MSME Coffee Shop taxpayers in Surakarta City. These things indicate that even with adequate knowledge about taxation, it does not guarantee that an MSME actor will comply with his obligations to pay taxes. If simultaneously together the variables of tax collection implementation, taxpayer awareness and knowledge about taxes have a significant positive effect on the compliance of MSME Coffee Shop taxpayers in Surakarta City.