ANALYSIS OF TAXPAYER AWARENESS, IMPLEMENTATION OF PP NO. 23 OF 2018, AND VALUE ADDED TAX RATES ON MSME TAXPAYER COMPLIANCE (Empirical Study on Individual Taxpayers of MSMEs in Sleman Regency, Yogyakarta)

Abstract

The purpose of this study is to determine the effect of taxpayer awareness, the implementation of Government Regulation No. 23 of 2018, and VAT Rates on MSME Taxpayer Compliance. This study uses a descriptive approach, quantitative data and data collection by distributing questionnaires. The sample in this study was 100 respondents. Data were obtained from the community, especially MSME actors in Sleman Regency. Sampling was obtained by determining the criteria. Data processing used SPSS with version 23. The results of this study indicate that taxpayer awareness has a significant effect on MSME taxpayer compliance. This finding strengthens several previous studies that show that taxpayer awareness factors, Government Regulation No. 23 of 2018 have an influence on tax compliance behavior. This study provides recommendations for local governments to continue to improve the dissemination of tax understanding to the community, especially MSME actors, implement taxation that does not burden taxpayers, and provide an understanding of changes in VAT Rates in order to encourage higher compliance among taxpayers.