Pengaruh Pengetahuan Pajak, Manfaat Pajak, Sosialisasi Pajak dan Motivasi Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM: Studi pada Usaha Peternakan Burung di Klaten

Vita Febriana
Rukmini Rukmini
LSM Kristiyanti

Jurnal Pajak dan Analisis Ekonomi Syariah
Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah

This study aims to determine the effect of tax knowledge, tax benefits, tax socialization, and taxpayer motivation on taxpayer compliance of MSMEs in bird farming businesses in Klaten Regency. This study uses a quantitative method with primary data obtained through distributing questionnaires to 94 respondents. Data analysis techniques used in this study include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F tests, t tests, and coefficient of determination (R²) with the help of the SPSS program. The results show that tax knowledge, tax benefits, and tax socialization have a positive and significant effect on taxpayer compliance of MSMEs, while taxpayer motivation does not have a significant effect on taxpayer compliance of MSMEs. Simultaneously, tax knowledge, tax benefits, tax socialization, and taxpayer motivation have a significant effect on taxpayer compliance of MSMEs in bird farming businesses in Klaten Regency.