IJSRP, Volume 12, Issue 6, June 2022 Edition [ISSN 2250-3153]
Petrus Bernadus, Yuniarwati
The purpose of this study is to empirically examine the effect of taxpayer awareness, taxpayer knowledge and tax sanctions on MSME taxpayer compliance in paying taxes. In this research, the research approach used is descriptive method. The type of research used in this research is causal research. The technique of collecting research data was done by means of a questionnaire. The population is MSME taxpayers in the South Jakarta area. The sample used in part is 100 respondents with purposive sampling technique. The data analysis technique used was multiple linear regression. The results showed that taxpayer awareness and tax sanctions had a positive and significant effect on MSME taxpayer compliance in paying taxes partially with a significance value <0.05, for taxpayer knowledge a negative and significant effect on MSME taxpayer compliance in paying taxes partially. with a significance value > 0.05. While testing simultaneously (simultaneous) awareness of taxpayers, knowledge of taxpayers and tax sanctions have a positive and significant effect on MSME taxpayer compliance in paying taxes with a significance value of <0.05.