PERSEPSI WAJIB PAJAK ATAS PEMBERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 DAN PENGARUHNYA PADA KEPATUHAN PERPAJAKAN (STUDI KASUS PADA UMKM DI KOTA DENPASAR)

Abstract

This study aims to determine the taxpayer's perception of MSMEs on the government regulation number. 46 year 2013 and its effects on tax compliance. In this study we tested is the perception of the taxpayer on the implementation of regulation 46 in 2013 as an independent variable and taxpayer compliance as the dependent variable. The theory is used for discussion of the results is the Theory of Planned Behavior. Samples taken in this study were 100 taxpayers of MSMEs in the city of Denpasar. Sample size determination using the formula Slovin. Methods of data collection was conducted through a questionnaire instrument. Data analysis tool used is a simple linear regression analysis. The results showed that the perception of the taxpayer on the application of regulation number. 46 year 2013 and a significant positive effect on tax compliance MSMEs in Denpasar. This means the better perception of the taxpayer on the application of regulation number. 46 of 2013, then the taxpayer MSMEs in Denpasar will be more obedient in fulfilling their tax obligations. Based on the test results determminasi coefficient (R2), the influence of the taxpayer perception of MSMEs on the government regulation number. 46 year 2013 on tax compliance by 47.7 percent and the remaining 52.3 percent is influenced by other factors outside the research model.

Keywords: taxpayer's perception, rules, tax compliance, theory of planned behavior