The Influence of Education Level and Understanding of Tax Payment Mechanism on the Taxpayer Compliance in the MSME of the South Jakarta - DKI Jakarta

摘要

This study aims to examine the effect of Education Level and Understanding on Tax Payment Mechanism on Taxpayer Compliance of Small and Medium Enterpreneurs. This research is a kind of quantitative research using primary data. The population of this study was small and medium enterprises registered at the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia in South Jakarta - DKI Jakarta. Probability sampling method was used with the total samples of 99 respondents and SPSS 24 application was applied for the statistical analysis. The results of this study show that the level of education has rejected the impact on the Taxpayer Compliance of Small and Medium Enterpreneurs. Understanding of the Tax Payment Mechanism is partially significant to the Taxpayer Compliance of Small and Medium Enterpreneurs. Simultaneously, the variables of Education Level and the taxpayer's understanding on tax payment mechanism have a significant effect on Taxpayer Compliance of Small and Medium Enterpreneur.