THE INFLUENCE OF THE TAX AMNESTY, AN UNDERSTANDING OF PP NO. 46 OF 2013 AND TAX SANCTIONS ON THE TAX COMPLIANCE IN MICRO, SMALL, AND MEDIUM ENTERPRISE IN YOGYAKARTA CITY

Abstract

This research aims to determine the influences of (1) Tax Amnesty on Tax Compliance of MSME, (2) Understanding of PP no. 23 of 2013 towards Tax Compliance of MSME. (3) Tax Sanctions to Tax Compliance of MSME, (4) Tax Amnesty, Understanding of PP no. 46 of 2013 and Tax Sanctions on Tax Compliance of Micro, Small and Medium Enterprises(MSME) in Yogyakarta. The population in this research is Tax Compliance MSME of Kotagede’s Silver Industry that located in Yogyakarta. Total Population in this research is 75 taxpayers. The method of collecting data was questionnaires. The prerequisite analysis tests included; linearity test, heteroscedasticity test, and multicollinearity test. Data collection techniques were simple linear regression analysis and multiple linear regressions. The findings of this research show that tax amnesty has a positive effect on Tax Compliance of MSME. This is proven by the value of regression coefficient has a positive value of 0.823 and t arithmetic is bigger as compared to t table (4.156> 1.666) with a significance of 0.000 smaller than 0.005. Understanding of PP no. 46 of 2013 has a positive effect on Tax Compliance of MSME. This is shown by the value of regression coefficient has a positive value of 0.396 and t arithmetic is bigger as compared to t table (3.218> 1.666) with significance 0.002 smaller than 0.005. Tax sanctions have a positive effect on Tax Compliance of MSME. This is shown by the value of positive regression coefficient is 1.026 and t arithmetic is bigger as compared to t table (11,666> 1,666) with significance 0.000 less than 0,005. Tax amnesty, understanding of PP no. 46 of 2013 and tax sanctions have a positive effect simultaneously on the Tax Compliance of MSME. This is can be verified by the value of F arithmetic is bigger as compared to the F table (50.082> 2.73) with a significance of 0.000.

Keywords: Tax Compliance, Tax Amnesty, Understanding of PP no. 46 of 2013, Tax Sanctions