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PENGARUH PERSEPSI PEMAHAMAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI CIMAHI MALL

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ABSTRACT THE EFFECT OF PERCEPTION IN COMPREHEND THE GOVERMENT REGULATION NO. 46 YEAR 2013 ONTAX COMPLIENCE OF GROWTH RATE OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) AT CIMAHI MALL BANDUNG Written by: Bunga Sutrisnawati NIM : 1232211 The aim of this research was to know the effect of perception in comprehend the Goverment Regulation No. 46 Year 2013 on tax complience of growth rate of micro, small and medium enterprises (MSMEs) at Cimahi Mall Bandung, the sample of data was questionnaire to growth rate of micro, small and medium enterprises (MSMEs). The method was descriptive. The data was analyzed using SPSS. Perception in comprehend the Goverment Regulation No. 46 Year 2013 on tax complience of growth rate of micro, small and medium enterprises (MSMEs). Respondend seen from 60 overall can be expressed very high, as seen from an average of 4.2 was in the interval 4.20 - 5.00. Based on the results of the research the correlation coefficient was known that the degree of influence (relationship) perception in comprehend the Goverment Regulation No. 46 Year 2013 on tax complience of growth rate of micro, small and medium enterprises (MSMEs), r =0,4 showed that the correlation between perception in comprehend the Goverment Regulation No. 46 Year 2013 on tax complience of growth rate of micro, small and medium enterprises (MSMEs) was moderate and positive. And based on the analysis of the coefficient of determination was known that the effect of perception in comprehend the Goverment Regulation No. 46 Year 2013 on tax complience of growth rate of micro, small and medium enterprises (MSMEs )was 10 %. While the rest that was equal to 90% influenced by other factors. Based on the result from t test tcounted = 2,573 > ttable 2,00172 so that H0 was accepted and Ha was rejected. So, there was a significant between variable X which was perception in comprehend the Goverment Regulation No. 46 Year 2013 toward variable Y on tax complience of growth rate of micro, small and medium enterprises (MSMEs.) Keywords: Goverment Regulation No. 46 Year 2013, growth rate of micro, small and medium enterprises (MSMEs)