Influence Of Knowledge And Understanding Of Taxation, Level Of Income Of Taxpayers, Legal Provisions And Tax Sanctions, And Perception Of Taxpayers On The Willingness Of Sme To Pay Taxes (Empirical Study Of SME In Pasar Tanah Abang Blok A)

Abstract

This  study  aims  to  determine  the  influence  of  knowledge  and understanding  of  taxation,  the  level  of income  of  the  taxpayers,  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 SMEs in Central Jakarta and sampled as many as 55 people. This study used 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.  classical  assumptions  and hypothesis testing was calculated using software SPSS version 20 for Windows. the hypothesis  was tested 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 have a significant positive effect on the willingness of SMEs to pay taxes and partially assessable income level but haven’t significantly  effect to 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%