PENGARUH PENGETAHUAN PAJAK, SELF ASSESSMENT SYSTEM, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM DI BANDUNG

Abstract

Taxation is a state revenue that is used to finance the State Budget. One type of tax that contributes  to state revenue is the MSME Final Income Tax (PPh) which is subject to a rate of 0.5% of gross  income each month. Individual taxpayers as MSME owners who have gross turnover from businesses  up to Rp500.000.000 in 1 tax year are not subject to Income Tax. Individual taxpayers as MSME  actors are expected to become compliant taxpayers. The research method used in this research is  hypothetico-deductive. Primary sources are obtained from the results of data collection conducted  by distributing questionnaires using google form media and asking taxpayers directly, while  secondary data is obtained from various journals, books, and official government websites. The  results of this study indicate that tax knowledge, self-assessment system, and tax sanctions partially  and simultaneously affect the compliance of individual taxpayers as MSME owners in Bandung.