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PENGARUH PEMAHAMAN WAJIB PAJAK ATAS PP NO. 46 TAHUN 2013 DAN IMPLEMENTASI SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU UMKM KECAMATAN LEMBANG BANDUNG BARAT

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ABSTRACT THE INFLUENCE OF UNDERSTANDING TAXPAYERS OVER GOVERNMENT REGULATION NO.46, 2013 AND IMPLEMENTATION OF SELF ASSESSMENT SYSTEM OF COMPLIANCE TAXPAYERS TO THE OFFENDER SME’S KECAMATAN LEMBANG BANDUNG BARAT Written by: Christiyana Sara Purwasih NIM : 1232125 Research aimed to understand influence : (1) understanding taxpayers to government regulation no.46 year 2013 to compliance taxpayers on the offender SME’s Kecamatan Lembang Bandung Barat, (2) the implementation of self assessment system to compliance taxpayers on the offender SME’s Kecamatan Lembang Bandung Barat, (3) understanding taxpayers to government regulation no.46 2013 and implementation of self assessment system together to compliance taxpayers on the offender SME’s Kecamatan Lembang Bandung Barat. The research is descriptive research with a quantitative approach .The population in this research is the main entity micro business , small , medium enterprises (SME’s) in Kecamatan Lembang Bandung Barat. The sample of the used 70 sample and data were collected uses a questionnaire. Test is test the assumption classical and the hypothesis that uses regression analysis simple, regression analysis multiple. The result of this research is: (1) is the positive and significant understanding taxpayers to government regulation no. 46 year 2013 to compliance taxpayers on the offender SME’s Kecamatan Lembang Bandung Barat (2) there was no significant impact the implementation of self assessment system to compliance taxpayers on the offender SME’s Kecamatan Lembang Bandung Barat (3) there are a positive influence and significant understanding taxpayers to government regulation no. 46 year 2013 and the implementation of self assessment system against obedience is obligatory taxes on the offender SME’s Kecamatan Lembang Bandung Barat. Keywords : Compliance taxpayers, understanding taxpayers to government regulation No. 46 year 2013, the implementation of self assessment system.