IMPLEMENTASI PP NO. 55 TAHUN 2022, SOSIALISASI PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA BATU

This research aims to test how the Implementation of PP No. 55 of 2022, Tax Socialization, and Tax Sanctions on UMKM taxpayer compliance in Batu City. The population in this research is UMKM taxpayers who are registered as taxpayers with the Regional Revenue Agency. The sampling technique was Random Sampling and a sample of UMKM taxpayers was obtained. This type of research is quantitative and the data used is primary data. This research uses the Smart PLS 3.0 tool with the Second Order method. The results of this research indicate that the influence of the implementation of PP no. 55 of 2022, Tax Sanctions, have no effect on taxpayer compliance, while Tax Socialization has an effect on taxpayer compliance.