Pengaruh Tingkat Kepercayaan kepada Pemerintah, Literasi Perpajakan, Sosialisasi Perpajakan dan Tingkat Pendidikan terhadap Ketidakpatuhan Wajib Pajak UMKM di Kota Padang

Sania Leffendi; Amy Fontanella; Dedy Djefris

doi:10.55606/jurimbik.v6i1.1573

Authors

Sania Leffendi Politeknik Negeri Padang
Amy Fontanella Politeknik Negeri Padang
Dedy Djefris Politeknik Negeri Padang

DOI:

https://doi.org/10.55606/jurimbik.v6i1.1573

Keywords:

tax literacy, tax noncompliance, tax socialization

Abstract

This study aims to analyze the effect of trust in government, tax literacy, tax socialization, and education level on tax noncompliance among UMKM taxpayers in Padang City. The research employs a quantitative approach with the research objects being UMKMs in Padang City that do not possess a Taxpayer Identification Number (NPWP) and are registered at the Office of Cooperatives and SMEs of Padang City. Primary data were collected through observation, questionnaires, and interviews with respondents. The data obtained were processed using IBM SPSS Statistics version 25 and analyzed using multiple linear regression models and classical assumption tests. The findings indicate that trust in government and tax literacy have a negative and significant effect on tax noncompliance. In contrast, tax socialization and education level show no significant effect on tax noncompliance

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