PENGARUH KESADARAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SAMARINDA

Abstract

Influence tax awareness and tax sanctions toward              comliance 

UMKM In Samarinda. By pembimbing  Mr.mulyadi and                       

 Pembimbing II Mrs Andi   Indrawati this goal is quantitative

 researchwhich has a goal to  examine moredeeply about influencetax awreness and tax sanctions toward tax compliance UMKM in Samarinda have awareness and compliance . This research the use kualitatif data and konver to kuantitatif data which have goal for learning about SPSS (Statistic Package for Social Science to organize data..

Grand teory this research is Tax Accounting , hipotesis 1. Tax awareness influence and significant towrd tax compliance UMKM in Samarinda, 2.influence and significant toward tax compliance.3.tax awareness and taxsanctions influence and significant toward tax complience UMKM in Samarinda.

The result showed 1. hipotesis 1. Tax awareness influence positive  and significant towrd tax compliance UMKM in Samarinda, 2.Tax sanctions influence positive and significant toward tax compliance.3.tax awareness and taxsanctions influence positive  and significant toward tax complience UMKM in Samarinda.

Conclusions and suggestion from this research is the calculation method of SPSS conclusioned is tax awareness and tax sanctions influence positive and significant toward tax compliance UMKM in Samarinda and suggestion to improve tax awareness and tax sanction for improve tax complience UMKM in Samarinda.