ANALYSIS OF FACTORS AFFECTING AWARENESS IN REPORTING TAX OBLIGATIONS IN THE SMALL AND MEDIUM ENTERPRISES SECTOR IN LUBUK PAKAM DISTRICT
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Abstract
The purpose of this study was to find out the factors that influence the level of awareness of taxpayers in fulfilling their tax obligations in the sector of Cooperatives in Lubuk Pakam District. The approach taken in this study is an associative approach, the population in this study are small and medium enterprises in Lubuk Pakam Subdistrict, amounting to 44 small and medium enterprises. Whereas in this study there were 30 small and medium enterprises. Independent variables in this study consisted of taxpayer knowledge, understanding of self-assessment systems, and income levels of taxpayers, while the dependent variable was awareness of tax obligations. Data collection techniques in this study are using observations and questionnaires. Meanwhile the analysis techniques used are descriptive statistics, data quality, multiple linear regression, classical assumption test, hypothesis test (test). Data processing in this study uses the SPSS software program package for Windows. The results of this study prove that the knowledge of taxpayers partially does not affect the awareness of tax obligations. And understanding the self assessment system also does not affect the awareness of tax obligations. And the level of mandatory income does not affect the awareness of tax obligations. While simultaneous research proves that the knowledge of taxpayers, understanding system self assessment and the level of taxpayer income affect the awareness of tax obligations in the small and medium business sector in Lubuk Pakam District.
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