Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada KPP Pratama Sukoharjo)

  • Arif Farida Sekolah Tinggi Ilmu Ekonomi Surakarta


The purpose of this study is to examine the application of Government Regulation Number 23 of 2018 concerning MSME Taxpayer Compliance (Case Study at KPP Pratama Sukoharjo. The dependent variable is taxpayer compliance while the independent variables are tax rates, tax socialization, tax knowledge and sanctions). The method used is descriptive quantitative using SPSS 23. The population in this study is MSME actors registered as taxpayers at the Sukoharjo Pratama Tax Service Office. The sample used in this study is the criteria, following the criteria for determining the sample (1) taxpayers who classified as MSMEs, (2) MSME taxpayers registered with KPP Sukoharjo, (3) MSME taxpayers who have been registered as taxpayers for 1 year prior to the issuance of PP No. 23 of 2018, and (4) have a turnover of over 1 billion rupiah The results of the study show that the tax rate has an effect on tax compliance, taxation socialization has an effect on tax compliance, knowledge of taxation affects tax compliance, and tax sanctions affect tax compliance.