ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH DI KOTA MALANG

Indonesia

Abstract

Governmental expectation to all taxpayer concerning payment of its Iease can pay for Iease
without there is insincerity. Society have to pay for Iease truly as according to law and
regulation going into effect but in reality many resistance faced in imposition execution, the
taxpayer do not master correctness about taxation law and sanctions to accepting effect of
deviation of Iease so that on duty taxation assume the mentioned as ketidakpatuhan and give
pressure, sanction.
Obyek in this research is small industrial company in Malang. utilized by Type Data is primary
data stem from kuesioner which have been filled by owner / company manager with amount of
taken by sampel counted 30 small industrial perusahaaan. Analysis method use doubled linear
regresi method.
Result of research can be concluded that social pressure, sanction perception and understanding
of taxpayer have an effect on by parsial and simultan to compliance of dominant factor and
taxpayer have an effect on to compliance of taxpayer is the understanding of law tax payer of
taxation