PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PADA KEPATUHAN WAJIB PAJAK UMKM DI SURABAYA

Abstract

This research discusses tax revenue in Indonesia that has not met the target, thus reflecting the low of level tax compliance. The level of compliance micro, small, and medium enterprises (SMEs) is caused by internal and external factors. The data used are primary data by distributing 300 questionnaires to MSME taxpayers in Surabaya. The questionnaire was tested using the analysis method of Structural Equestion Modeling (SEM) on Partial Least Square (PLS) with the WarpPLS 6.0 application. The results of religious variables, tax awareness, service quality of tax officers, and tax sanctions have a positive effect on SME taxpayer compliance.