Pengujian Determinan Kepatuhan Penyampaian SPT Tahunan Wajib Pajak Usaha Mikro, Kecil dan Menengah

The purpose of the this study aims to analyze the effect of (1) the application of e-filling on the level of compliance of the Micro, Small and Medium Enterprises (MSME’s) taxpayer annual SPT, (2) tax knowledge on the compliance level of the Micro, Small and Medium Enterprises (MSME’s) (3) Tax awareness and (4) rate on compliance with submitting of annual taxpayer’s SPT in MSME’s. The population in this study is Micro, Small and Medium Enterprises (MSME’s) taxpayers in Sleman Regency. The sample in this study amounted to 100 actors Micro, Small and Medium Enterprises (MSME’s) that have been registered with the MSME’s Cooperative Service of Sleman Regency with the criteria of having a business for more than one year, have a Tax Identification Number (TIN). The method used in this study is a purposive sampling method. The results of this study prove that the application of e-filling and tax rates have a positive and significant effect on the level of compliance in submitting annual tax returns for Micro, Small and Medium Enterprises (MSMEs). In addition, the results of the study also prove that tax knowledge and tax awareness have no significant effect on the level of compliance with the submission of annual tax return for MSME’s.