The Influence of Tax Knowledge and Tax Rates on the Compliance Tax Payer (Empirical Study on Perpetrators of Usaha Mikro,Kecil dan Menengah of Pencetakan Seratus Ribu Wirausahawan Baru (WUB) Program in West Java)

Abstract

This study aims to find whether the Tax Knowledge and Tax Rates influence the Compliance Tax. The method used in this research is explanatory verification methods. The population in this study were Perpetrators of Usaha Mikro, Kecil dan Menengah (UMKM) who are joining in Pencetakan Seratus Ribu Wirausahawan Baru (WUB) program, the number of samples in this study is 94 respondent, methods of analysis used in this research is multiple linear regression analysis with significance level of 5%. The program used to analyze the data was Statistical Package for Social Sciences (SPSS) Ver.21.00. The results of the study showed that the Tax Knowledge and Tax Rates has significant effect on Compliance Tax