ANALISIS FAKTOR-FAKTOR YANG MENYEBABKAN KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI PELAKU UMKM Pada KPP Pratama Kendari

Abstrak

The purpose of this research is to determine whether factors that cause individual taxpayer noncomplience for micro, small, medium enterprises. The factors are: (1) perceptions taxpayers, (2) the business environment, (3) knowledge of taxation, (4) tax rates, (5) profitability, (6) tax inspection, (7) service quality, (8) economic conditions and (9) rule of law. Object of this research is an individual taxpayer noncomplience for micro, small, medium enterprises who is registered in Pratama Tax Office Kendari. This research uses primary and secondary data with purposive sampling method in sampling. The analytical method used in this research is descriptive analysis.The result of this research indicate that the factors that cause individual taxpayer noncompliance for micro, small, medium enterprises at pratama tax office kendari are business environment, knowledge of taxation, service quality, economic conditions and rule of law.