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PENGARUH PEMAHAMAN TAX AMNESTY DAN KESADARAN PAJAK TERHADAP KETAATAN WAJIB PAJAK USAHA KECIL DAN MENENGAH YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG CIBEUNYING

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ABSTRACT THE EFFECT OF UNDERSTANDING TAX AMNESTY AND TAX AWARENESS ON TAXPAYER COMPLIANCE OF SMALL AND MEDIUM ENTERPRISE REGISTERED ON BANDUNG CIBEUNYING PRIMARY TAX SERVICE OFFICE Written by: Ardhina Wijaya NIM : 1232213 The purpose of this study was to analyze the influence of understanding Tax Amnesty and awareness of Taxpayers on the Taxpayers compliance of Small and Medium Enterprises registered at the Bandung Cibeunying Primary Tax service Office. The method used in this research was Descriptive Statistics Method. Sampling method in this research used Convinience Sampling Method. This research used validity test, reliability test, classical assumption test, simple linear regression test and multiple linear regression test. The number of samples from this research was 100 respondents. The results of data analysis obtained Coefficient Correlation (r) = 0.350, shows there was a low relationship between independent variables to the dependent variable. Partially understanding variable of Tax Amnesty have positive and significant influence to the obedience of Taxpayer of Small and Medium Enterprises, Taxpayer awareness variable has positive and significant influence to the obedience of Taxpayer of Small and Medium Enterprises. Through the F test obtained that both variables understanding Tax Amnesty and Taxpayers awareness simultaneously affect the compliance of Taxpayers Small and Medium Enterprises. R Square of 0,123 indicates that 12,3%, variable of Taxpayer Admittance of Small and Medium Enterprises can be explained by the two independent variables in the regression equation, while the rest of 87.7% influenced by other factors outside of this research. Keywords : Tax Amnesty, Tax Awareness, Taxpayer Adherence of Small and Medium Enterprises