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PENGARUH PEMAHAMAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KECAMATAN PARONGPONG BANDUNG BARAT

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ABSTRACT THE IMPACT UNDERSTANDING GOVERNMENT REGULATION NUMBER 23 YEAR 2018 IN PARONGPPONG DISTRICT WEST BANDUNG Written by: Winton Sarumpaet NIM: 1632070 This research was conducted to determine the level of understanding of MSMEs to Government Regulation Number 23 of 2018 and to determine the level of compliance of MSMSs taxpayers in Parongppong District, West Bandung. Government Regulation Number 23 Year 2018 on the Compliance Level of MSMSs Taxpayers in Parongpong District, West Bandung. The research method used is descriptive method, coefficient analysis, significance test, coefficient of determination, validity test, reliability test, and linear regression analysis. The population used in this study is the MSMSs research in Parongpong District, West Bandung. The results of the study which stated Understanding of Government Regulation Number 23 of 2018 amounted to 2,925 which means Neutral and sufficient to bring up the difference in the regulation. Taxpayer compliance amounted to 3,607 which means that the MSMEs have complied to pay taxes. The relationship obtained between the Understanding of Government Regulation No. 23 of 2018 and MSMSs Taxpayer Compliance is 0.479 which means that there is a strong enough relationship seen from the Interpretation interval of 0.40-0.599. The Influence of Understanding Government Regulation Number 23 of 2018 on MSMSs Taxpayer Compliance by 23% seen from the determination coefficient of 0.230. Keywords: Understanding Government Regulation No. 23 of 2018, Taxpayer Compliance, MSMEs