Skripsi
PENGARUH PEMAHAMAN PERPAJAKAN,SOSIALISASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Study WPOP UMKM Yang Terdaftar Di KPP Pratama Palembang Ilir timur ).
The formulation in this study was how the influence of taxation understading, taxation
socialization and tax sanctions on the compliance with personal taxpayers WPOP studyat KPP
Pratama Palembang ilir timur. The objective of this study was to analyze the compliance with
personal taxpayers WPOP study KPP Pratama Palembang Ilir Timur. This study was
associative research. The population used in this study was the UMKM entrepreneur Individual
Taxpayer registered at Palembang Ilir Timur KPP Pratama totaling 2,756. The sample in this
study wwas 96 respondents. The data collection metod used in this study was a questionnaire.
The hypothesis test used was multiple linier regression. The results of this study showed that
partially taxation understading gave a positive influence on on the Compliance of Individual
Taxpayers, socialization gave a positife influence on the Compliance of Individual Taxpayers,
and Tax Sanctions gave a positive influence on the compliance of Individual Taxpayers.
Simultaneously the taxation understading, taxation socialization and tax sanctions gave a
positive influence on the compliance of individual taxpayers.
keywords: Understanding Of Taxation Dissemination And Tax Savings And Personal Taxpayer
Compliance.
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