THE INFLUENCE OF SOCIALIZATION OF TAX UNDERSTANDING, STRENGTH OF TAX SANCTIONS, APPLICATION OF SELF ASSESSMENT SYSTEM AND LEGAL RIGHTS AGAINST TAXPAYERS OF ENTREPRENEURS MSMEs IN MEDAN CITY

Vera Erika; M. Firza Alpi

Vera Erika Universitas Muhammadiyah Sumatera Utara
M. Firza Alpi Universitas Muhammadiyah Sumatera Utara

Abstract

This study aims to determine the effect of socialization of understanding, taxation, firmness of tax sanctions, application of the self-assessment system and legal rights to MSME entrepreneurs taxpayers in the city of Medan partially and simultaneously. The approach used in this research is an associative approach. The data collection technique used in this research is using a questionnaire (questionnaire). The population used in this study were all MSME entrepreneur taxpayers in the city of Medan. Sampling using simple random sampling, with a random sampling technique of 100 respondents. The number of questionnaires that can be processed is 80 out of 100 distributed questionnaires. The data analysis technique used classical assumption test, partial test (t test), simultaneous test (f test), The results of this study indicate that the socialization of understanding of taxation variables has a positive and significant influence on MSME entrepreneurs' taxpayers. The variable of firmness of tax sanctions has a positive and significant effect on MSME entrepreneur taxpayers. However, the variable of implementing the self-assessment system has a negative and significant effect on MSME entrepreneur taxpayers and legal rights have a negative and insignificant effect on MSME entrepreneur taxpayers.

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