Pengaruh tarif pajak, pemahaman perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM Kota Pati

Micro, Small and Medium Enterprises (MSME) are one of the sectors that have potential to contribute state tax revenues. MSME taxpayer compliance is still very low, especially in Pati City has not yet reached 50%. The purpose this study was examine effect rates, understanding taxation sanction on compliance. theory used research planned behavior attribution theory. As much 102 taxpayers were randomly selected as respondents using slovin formula. method determining sample accidental sampling technical analysis data multiple linear regression which processed SPSS version 25 program. result showed a positive either simultaneously or partially.