TINJAUAN YURIDIS UNDANG-UNDANG NOMOR 28 TAHUN 2007 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK UMKM
KPP PRATAMA SUMBAWA BESAR
Abstract
In Law Number 28 of 2007 article (1) paragraph 1 it is explained that taxation is
a mandatory contribution to the State that is owed throught individuals or groups that are
coercive UMKM which are productive businesses run by individuals or groups that are
most in demand at the moment. This research is to analyze how the legal rules of Law
Number 28 of 2007 work in society and analyze the compliance of UMKM tax payments
in the city of Sumbawa, in this case the rules of tax law still apply in the midst of society
and tax compliance has fluctuated from the last three years. Data collection using
literature and mancara research on one of the informants at the KPP Pratama Sumbawa
Besar. The results of the research show that there are 5 factors that are the reasons for
taxpayers not complying with tax regulations; namely understanding; awareness level of
education; service to taxpayers; and law enforcement tax;.
Keywords: Factor analysis; UMKM tax; tax payment compliance
