The Effect of Lowering UMKM Tax Rates and Tax Sanctions on Taxpayer Compliance ( Case Study of UMKM Registered at KPP primary bottom Pakam)
Kata Kunci:
: UMKM Tax Rate Reduction,, Tax Sanctions, and Taxpayer Compliance.Abstrak
Abstract. The purpose of this experiment is to detect the effect of reducing UMKM tax rates and tax sanctions on the tax compliance of UMKM actors registered at the Lubuk Pakam KPP Pratama. The population in this study is UMKM registered at KPP Pratama Lubuk Pakam in 2020 as many as 140,549. The sample is 100 taxpayers. The treatment of data observation used multiple regression studies, partial tests, simultaneous tests and determination tests, previously carried out validity and reliability tests, and classical assumption tests. The experimental product is proven by each variable, namely the decrease in UMKM tax rates and tax sanctions that affect taxpayer compliance. Simultaneously the decrease in UMKM tax rates and tax sanctions affect taxpayer compliance. The experimental product of determination found the Adjusted R Square value of 0.762, which means that the ability of the UMKM tax rate reduction variable and tax sanctions to explain the taxpayer compliance variable is 0.762 or 76.2%, the residual 23.8% is explained by variables not observed in this experiment such as mandatory knowledge. taxes, taxpayer attitudes, tax awareness of the quality of tax service services, taxpayer counseling, tax socialization, and others.
Referensi
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