JRAA Vol.3 No.3, November 2016 ANALISIS PENGARUH PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, TINGKAT PENGHASILAN WAJIB PAJAK, KETETAPAN HUKUM DAN SANKSI PAJAK, DAN PERSEPSI WAJIB PAJAK TERHADAP KEMAUAN UMKM UNTUK MEMBAYAR PAJAK (STUDI EMPIRIS UMKM DI PASAR TANAH ABANG BLOK A):

Muhammad Abdul Muis Universitas MH Thamrin, Jakarta; Nany Saryono Putrid Universitas MH Thamrin, Jakarta

Muhammad Abdul Muis Universitas MH Thamrin, Jakarta
Nany Saryono Putrid Universitas MH Thamrin, Jakarta

Keywords: knowledge and understanding of taxation,, the level of income of the taxpayer,, the legal provisions and tax penalties,, perception taxpayer.

Abstract

This study aims to determine the influence of knowledge and understanding of taxation, the level of income of the taxpayer, the tax legal provisions and sanctions, and the perception of the taxpayer on the willingness of SMEs to pay taxes (Empirical Study of SMEs at Pasar Tanah Abang Blok A).
This research method is an associative causal research (quantitative). The population was MSMEs in Central Jakarta and sampled as many as 55 people. This study uses primary data obtained from the respondents or questionnaires. The data have been collected and analyzed by the data analysis method first performed classical assumption test before hypothesis test. Testing classical assumptions and hypothesis testing performed using software SPSS version 20 for Windows. Testing the hypothesis in this study using multiple linear regression with t test and F test at 5% significance level (α = 0.05), as well as the coefficient of determination test.
Results of analysis showed that partial knowledge and understanding of taxation, legal provisions and tax sanctions, and the perception of the taxpayer and a significant positive effect on the willingness of SMEs to pay taxes and partially assessable income level but not significant positive effect on the willingness to pay taxes .. Likewise, by simultaneously, also found a significant effect of knowledge and understanding of taxation, the level of income of the taxpayer, the tax legal provisions and sanctions, and the perception of the taxpayer on the willingness of SMEs to pay taxes in Tanah Abang Blok A with R-square of 86%.