Influence of Taxation Knowledge and Socialization of Imlementation PP. 46 Year 2013 on Tax Compliance for Certain WPOP Small and Medium Business (UMKM) Owner (Case Study in KPP Pratama Cengkareng, West Jakarta)

Abstract

The aim of this research is to analyze the influence of taxation knowledge and the socialization of PP No. 46 the year of 2013’s implementation  toward tax comliance of personal tax payer with certain criteria which owned small and medium size of company (UMKM). This study was used primary data using questioners that were distributed to some area that were under KPP Pratama Cengkareng. This study used purposive & quota sampling to get sample, therefore from 382 questioners, only 35 questioners that were fulfill the criteria.Tax comliance as dependent variable, tax knowledge and socialization of PP No. 46 the year of 2013’s implementation are as independent variables. This study was proved that tax knowledge was significant effect to the tax comliance while the socialization of PP No. 46 the year of 2013’s implementation was not significant.

Keywords: Tax comliance, tax knowledge, PP No.46, the year of 2013, personal tax payer with certain criteria, small and medium size of company (UMKM)