Analisis Pemahaman dan Kepatuhan Wajib Pajak UMKM Tentang Kewajiban Perpajakan di Kecamatan Marpoyan Damai Pekanbaru

Abstract

This study aims to determine and analyze understanding and compliance of taxpayers regarding tax obligations for SME’s in Marpoyan Damai District, Pekanbaru from February to May 2022. The population in this study was 194 respondents (SME’s) with details of 156 respondents who filled out the questionnaire and there were 38 respondents who did not respond. The data collection technique used was a questionnaire, the prerequisite analysis test used was the validity test and the reliability test. The results of the study show that the level of knowledge and understanding of taxpayers is categorized as good, for the level of compliance of taxpayers is categorized as sufficient while the ability of taxpayers to carry out their tax obligations is categorized as not good