Pengaruh Kesadaran Wajib Pajak dan Moral Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kota Bekasi

Abstract

The contribution of MSMEs to the National Gross Domestic Product (GDP) according to current prices in 2018 is around 60% or 60 million,   but   only   1.5   million   pay   taxes   or   2.2%   of   income   tax receipts. Then, as of April 1, 2019 the Directorate General of Taxes recorded the realization of annual notification letter reporting (SPT) of   11.309   million   people,   or   the   equivalent   of   61.7%   of   18.334 million taxpayers. This shows that there is still low awareness and compliance with taxation by taxpayers. This research wants to make an   academic   contribution   to   the   picture   of   optimizing   the  tax potential   of   Micro,   Small,   and   Medium   Enterprises   (MSMEs) through the Awareness and Moralty approach. The type of research used id explanatory with a quantitative approach. The research was conducted on a sample of Small and Medium Enterprises (SMEs) in Bekasi   City   (West   Bekasi).   The   hypotheses   tested   are   1)       The significant effect of Taxpayer Awareness on Tax payer Compliance of     Micro,     Small,     and     Medium     Enterprises     (MSMEs);     2)       The significant influence of Taxpayer Morale on Taxpayer Compliance; 3)           Simultaneously       and     significantly     the     effect     of     Taxpayer Compliance of Micro, Small, and Medium Enterprises (MSMEs).