THE EFFECT OF UNDERSTANDING TAXATION REGULATIONS, TAXPAYER AWARENESS, FINANCIAL CONDITIONS AND CHANGES IN TAX PAYMENT METHODS ON COMPLIANCE OF MSME TAXPAYERS IN TEGAL CITY

Abstract

The purpose of the study was to examine the influence of understanding tax regulations, taxpayer awareness, financial conditions and changes in tax payment methods on compliance of MSME taxpayers in Tegal City. The research method is quantitative with primary data acquired from distributing questionnaires. The sample in this study were 362 respondents and the sampling technique was carried out by purposive sampling. The data analysis method employed consists of heteroscedasticity validity test, reliability test, descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, f test, t test and determination coefficient test. The research results acquired are the variables of understanding tax regulations, taxpayer awareness and changes in tax payment methods affect taxpayer compliance. Meanwhile, the financial condition variable has no influence on taxpayer compliance.