Pengaruh Kebijakan Pajak Dan Sosialisasi Perpajakan Terhadap Pemahaman Wajib Pajak UMKM

Leilani Putri Maritza Purnama (Universitas Pasundan, Bandung)
Siti Mia Kusnaedi (Universitas Pasundan, Bandung)
Dhiya Fitri Salsabila (Universitas Pasundan, Bandung)
Riviansyah Arianto (Universitas Pasundan, Bandung)

Jurnal Aplikasi Perpajakan
Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan

For UMKM, the tax rate is still rather low. Consequently, in order to promote and rate the elements that favor UMKM compliance with tax requirements, this research was carried out employing MSMEs in West Java. Taxpayer Understanding is the dependent variable in this research, whereas Tax Policy and Tax Socialization are the independent factors. Using a questionnaire instrument, this research collected data from 45 UMKM. Data analysis approaches included multiple linear regression, validity and reliability testing, and more. The items evaluated were determined to be valid based on the validity test findings. In addition, the reliability test that was conducted demonstrates a high degree of consistency, so it is deemed dependable. Furthermore, the multiple linear regression test shows that taxpayer understanding is positively and significantly impacted by tax policy, but taxpayer understanding is negatively and insignificantly impacted by tax socialization.