Faktor-Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak UMKM di Kabupaten Pekalongan
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Abstract
This research has aimed to analyze the influence of good perception in the effectiveness of tax
system, knowledge and comprehension about tax’ s obligation, and the trust of law system and
administration about loyalty in the UMKM tax payment in Pekalongan Regency. The population in
this research is UMKM tax obligatory in the category of an individual which has free trade
registered in tax office. Sampling methode in this research with accidental sampling there are 100
respondent. The results of this research shows that the good perception of the effectiveness of tax
system, knowledge and comprehension about tax’ s obligation partially influenced in the loyalty of
UMKM tax payment in Pekalongan Regency, while the level of trust in law system and
administration has no influence partially to the loyalty of UMKM tax payment in Pekalongan
Regency. The tax office to intensively socialize the government rule No. 46/2013 to the society
especially the owner of UMKM to encourage the owner of UMKM to pay their tax
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