Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak UMKM di Belitung Timur

Abstract

This study aims to analyze whether the influence of tax knowledge and tax sanctions affects the level of MSME taxpayer compliance. The population of this study is MSME taxpayers in East Belitung, with a population of 120 people. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires via Google form using a Likert scale. The data analysis technique in this study was carried out using the Partial Least Square (PLS) method with the SmartPLS version 3.2.9 software program. The results of this study indicate that tax knowledge and tax sanctions have a positive and significant effect on MSME taxpayer compliance in East Belitung.