Pengaruh Self Assesment System, Kesadaran Wajib Pajak Terhadap KepatuhanWajib Pajak UMKM dengan Pengetahuan Perpajakan Sebagai Variabel Moderasi

This research aims to examine the influence of the self-assessment system, taxpayer awareness on MSME taxpayer compliance with Tax Knowledge as a moderating variable at KPP Pratama Surabaya Surabaya. The population in this research is UMKM taxpayers who are registered as taxpayers at KPP Pratama Surabaya Gubeng. The sampling technique was Random Sampling and a sample of 100 UMKM taxpayers was obtained. This type of research is quantitative and the data used is primary data. This research uses the SmartPLS 4.0 tool with the Second Order method. The results of this research show that the influence of implementing the self-assessment system, taxpayer awareness influences taxpayer compliance, and tax knowledge is not able to moderate the implementation of the self-assessment system, taxpayer awareness of taxpayer compliance in UMKM at KPP Pratama Surabaya Gubeng.