PENGARUH PEMAHAMAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA WILAYAH KECAMATAN RAPPOCINI KOTA MAKASSAR

M. Jihad. 2022. The Effect of Taxpayer Understanding and Awareness on MSME Taxpayer Compliance in the Rappocini District, Makassar City, supervised by Indrawan Azis and Andi Marlinah.
This study aims to examine how significant the understanding and awareness of taxpayers towards MSME taxpayer compliance is in the Rappocini District, Makassar City, and this study aims to find out how much awareness from the government in responding when problems arise that occur to MSME actors who do not comply with MSME taxpayers, and it is caused by misunderstanding and unawareness of MSME actors.
The method used in this analysis is quantitative descriptive
analysis, multiple linear regression using SPSS version 20. While the technique used in data collection is by distributing questionnaires to respondents as many as 30 samples online through Google Form 14 number ofquestions.
The results of this study indicate that taxpayer understanding and taxpayer awareness significantly affect MSME taxpayer compliance factors, it can be concluded from the results of the Instrumentation Test,Classical Assumption test, Hypothesis test, and multiple linear regression,
respectively stating that the understanding of taxpayers awareness of both taxpayers greatly affects the compliance behavior of MSME taxpayers.