Pengaruh Sosialisasi Pajak, Pemahaman Perpajakan, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM (Studi empiris UMKM di Pasar Tanah Abang, Jakarta Tahun 2013-Agustus 2015)

Abstract

The purpose of this research is to examine the taxes socialization’s influence, comprehension of taxes, educational level, concerning taxes obligation’s submissive.the population in this research is the taxes obligation UMKM in Tanah Abang Dua Market, which is the work area of KPP Pratama Jakarta Tanah Abang Dua. Determining sample method that used in this research is simple random sampling, whereas the reasercher using doubled linear analysis as he data tabulation’s method. The result of this research show that taxes socialization and taxes comprehension have a significant influence to taxes obligation’s submissive UMKM because the significant value show less than 0,05 that is (0,000 < 0,05). Educational variabel level have no influence t taxes obligation’s submissive because the significant value show bigger then 0,05 that is (0,650 > 0,05).