Analisis Faktor-Faktor Yang Mempengaruhi Kesadaran Wajib Pajak Dalam Membayar Pajak Pada UMKM Kota Medan

Lirianti, Saltinaria
Sutanto, Hermawan
Saragih, Jhon Raphael

Benefit : Journal of Bussiness, Economics, and Finance
Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance

This study seeks to assess the impact of taxpayer knowledge, compliance, and income level on awareness of Micro, Small, and Medium Enterprises in Medan City. This study employs descriptive quantitative analysis and multiple regression, with a sample size of 100 respondents. The findings of this study demonstrate that Tax Knowledge positively and significantly influences Tax Awareness among Micro, Small, and Medium Enterprises. Tax compliance positively and significantly influences taxpayer awareness of Micro, Small, and Medium Enterprises in Medan City. The income tax level positively and significantly influences taxpayer knowledge of Micro, Small, and Medium Enterprises in Medan City.