Pengaruh Pengetahuan Wajib Pajak, Sosialisasi Wajib Pajak Dan Pemahaman Wajib Pajak Tentang Pmk No.86 Tahun 2020 Terhadap Kepatuhan Wajib Pajak

Abstract

The purpose of this research is to know and provide empirical evidence related to the influence of taxpayer knowledge, taxpayer socialization and taxpayer understanding of PMK No. 86 in 2020 on taxpayer compliance both simultaneously and partially, this study was conducted at the KPP pratama porch with a sample of 100 respondents. The methodology used in this research is quantitative with a descriptive approach, with questionnaire data sources. Based on the results of the test show the results that taxpayer knowledge and taxpayer understanding have a partial effect on taxpayer compliance, this shows that the better the knowledge and understanding of tax wajip about PMK No.86 in 2020 then it becomes a separate guarantee that taxpayers will carry out their responsibility in terms of paying taxes, whereas the socialization of taxpayers has no partial effect on taxpayer compliance, this shows that there are still taxpayers who do not follow the socialization carried out by the government so that socialization does not get the maximum role in increasing taxpayer compliance and simultaneously taxpayer knowledge, taxpayer socialization and taxpayer understanding of PMK No. 86 in 2020 has a significant influence on taxpayer compliance.