THE EFFECT OF TAX SOCIALIZATION, TAX SANCTIONS AND ONLINE SERVICE SYSTEMS ON MSME TAXPAYER COMPLIANCE

Abstract

This study aims to determine and examine the effect of tax socialization, tax sanctions, and online service systems on UMKM taxpayer compliance registered at KPP Pratama Surakarta. The research method used in this study is a quantitative method. The data used are primary data obtained through the distribution of questionnaires to UMKM taxpayers in Surakarta City. The sampling method used probability sampling with random sampling technique. The number of samples in this study were 100 respondents. Hypothesis testing in this study used multiple linear regression analysis using the SPSS version 20 program. The results showed that the variables of tax socialization and online service systems had a positive and significant effect on UMKM taxpayer compliance with sig values ??of 0.031 and 0.045, respectively, while the tax sanctions have no effect on UMKM taxpayer compliance with a sig value of 0.643.