THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, AND TAX AWARENESS ON MSME TAX COMPLIANCE IN SURAKARTA CITY

Abstract

This study aims to analyze the effect of knowledge, sanctions, and tax awareness on the level of taxpayer compliance in MSMEs in Surakarta. Primary data in this study were obtained through distributing questionnaires. This study involved 120 respondents as a sample. The analysis technique used is multiple linear regression. The results showed that knowledge has a positive but insignificant effect on tax compliance, while sanctions and awareness have a positive and significant effect on tax compliance.