THE INFLUENCE OF EDUCATION LEVEL AND UNDERSTANDING OF TAX PAYMENT MECHANISM ON THE TAXPAYER COMPLIANCE IN THE MSME OF THE SOUTH JAKARTA – DKI JAKARTA
Hery Susanto (a*), Rini Septiowati (b), Nining Suryani (c)
a) Faculty of Economics, Universitas Terbuka, Jl. Neuningan, Sandubaya, Mataram 83236, Indonesia
*Email: herys[at]ecampus.ut.ac.id
b) Faculty of Economics, Majoring in Accounting, Pamulang University, Jl. Surya Kencana No. 1, Pamulang 15417, Indonesia
c) Faculty of Economics, Universitas Terbuka, Jl. Neuningan, Sandubaya, Mataram 83236, Indonesia
Abstract
This study aims to examine the effect of Education Level and Understanding on Tax Payment Mechanism on TaxpayerCompliance of Small and Medium Enterpreneur. This research is a kind of quantitative research by using primary data. The population in this study are small and medium enterprises registered in the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia on South Jakarta – DKI Jakarta. The sample uses the probability sampling method with total sample of 99 respondents and this research using SPSS 24 application. Based on the results of this study, shows that the level of education have rejected impact on the Taxpayer Compliance of Small and Medium Enterpreneurs. Understanding of the Tax Payment Mechanism is partially significant to the TaxpayerCompliance of Small and Medium Enterpreneur. Simultaneously variables Education Level and Understanding of Tax Payment Mechanism have a significant effect on Taxpayer Compliance of Small and Medium Enterpreneur.
Keywords: Level of education, understanding of tax payment mechanisms, and taxpayer compliance of small and medium business enterprises.
Topic: Digital Literacy and Sustainable Transformation