Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM

Abstract

The purpose of this study is to analyze the influence of tax understanding, taxpayer awareness, and tax incentives on the tax compliance of MSME taxpayers. The method used was an associative quantitative study employing purposive sampling. The study sample consisted of 99 MSME operators located in the Semarang Timur and Semarang Utara subdistricts. Data were collected via questionnaires and analyzed using multiple linear regression with the assistance of SPSS 25. The study results indicate that tax understanding, taxpayer awareness, and tax incentives have a positive influence on MSME taxpayer compliance. The deeper the taxpayer’s understanding of the tax system, the higher the level of compliance in fulfilling their tax obligations. Good taxpayer awareness also encourages voluntary compliance, while tax incentives help reduce the tax burden, thereby increasing compliance. In conclusion, improving tax understanding, taxpayer awareness, and the effectiveness of tax incentives can optimally support increased tax compliance among MSME taxpayers.