PENGARUH KUALITAS PELAYANAN, PEMAHAMAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PENGHASILAN FINAL TERHADAP KEPATUHAN PEMBAYARAN PAJAK PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA DENPASAR

Abstract

Compliance with taxpayers is an effort to increase revenue from state revenues. Quality of service, understanding of taxpayers and reduction of final income tax rates are important factors in increasing taxpayer compliance. The purpose of this study was to determine the effect of service quality, understanding of taxpayers and reduction of final income tax rates on tax compliance for micro, small and medium enterprises (MSMEs). The sample in this study were 100 micro, small and medium enterprises (MSMEs) registered at the West Denpasar KPP and East Denpasar KPP in 2018. The determination of the sample was using the proportionate stratified random sampling method. The analytical tool used is multiple linear regression analysis. The results showed that service quality variables had a positive effect on tax compliance for micro, small and medium enterprises (MSMEs), understanding of taxpayers had a positive effect on tax compliance for micro, small and medium businesses (MSMEs) and decreases in final income tax rates had an effect positive on compliance with tax payments for micro, small and medium enterprises (MSMEs).