Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kesadaran Kewajiban Perpajakan Pada Sektor Usaha Kecil Dan Menengah (UKM)

This study aims to identify and examine the factors that influence Small and Medium Enterprise (SME) owners' awareness of tax obligations, including taxpayer knowledge, understanding of the self-assessment system, taxpayer income level, and the ease of tax payment systems. The research uses primary data, which was collected through questionnaires distributed directly to respondents via Google Forms sent through WhatsApp or email. The population in this study consists of SME owners in the Labuan Bajo region, East Nusa Tenggara, in 2024. The data analysis technique used is multiple linear regression. The primary data type and sample determination in this study were conducted using Slovin's formula, resulting in a sample of 75 respondents whose businesses met the specified criteria. The results of this study indicate that taxpayer knowledge, understanding of the self-assessment system, taxpayer income level, and the ease of tax payment systems positively and significantly influence awareness of tax obligations.