Pengaruh Pemahaman Perpajakan, Persepsi Tarif Pajak Dan Penerapan Akuntansi Terhadap Kepatuhan Membayar Pajak Pada Wajib Pajak UMKM Di Kota Batu

The purpose of this study is to prove and analyze the influence of tax understanding, tax rate perspective and accounting application on tax payment compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers. The study uses a quantitative associative approach with the research population, namely MSME actors in Batu City. The results of this study prove that there are indications of a good understanding of taxation from MSMEs so that they are able to understand and carry out their obligations. In addition, the perspective of tax rates is not indicated to affect the compliance of paying taxes from MSMEs because it is considered irrelevant directly. The application of accounting is also included in those that do not indicate compliance with paying taxes because most of the samples are micro businesses that use simple bookkeeping for their businesses.