FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KESADARAN PAJAK PELAKU USAHA, MIKRO DAN KECIL (UMKM) DI KECAMATAN BENAI KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the factors that influence the level of tax awareness of Micro, Small and Medium Eterprises (MSMEs) in Benai District, Kuantan Singingi Regency. The research sample is Micro, Small and Medium Enterprises (MSMEs) while the population in this study are Mikcro, Small and Medium Enterprises (MSMEs) in Benai District, Kuantan Singingi Regency and the determination of the sample using the purposive sampling method, whict uses a sample of 89 which is calculated using the slovin formula. This research data is obtained from the results of the distribution of questionnaires measured with a Likert Scale, and this studi uses a quantitative approach.

Test results show that (1) Level of education has a significant effect on the level of awareness of taxpayers, (2) The length of time the business has been established has no significant effect on the level of awareness of taxpayers, (3) Corporate NPWP has a significant effect on the level of awareness of taxayers, (4) Socialization has a significant effect on the level of awareness of taxpayers, (5) Knowledge of taxpayers has a significant effect on the level of awareness of taxpayers