Pengaruh Pemahaman Pajak, Tarif Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Pada Sektor Tekstil Wilayah Jakarta yang Terdaftar di Kementerian Koperasi dan UKM Periode 2021

The purpose of this study was to examine the effect of understanding taxes, tax rates and tax sanctions on MSME taxpayer compliance. The results of the t-test, the Tax Understanding variable is known to have t-count = 15,177 > t-table = 1999, meaning that the Tax Understanding variable has a positive and significant effect on Taxpayer Compliance. It is known that the tax rate variable is t-count = 4.545 > t-table = 1.999, meaning that the tax rate variable has a positive and significant effect on taxpayer compliance. The variable of tax sanctions is known to have t-count = 2.223 > t-table 1.999, which means that the tax sanctions variable has a positive and significant effect on taxpayer compliance. Then the results of the F-Test, the variables of Tax Understanding, Tax Rates and Tax Sanctions simultaneously have F-count = 121.656 > F-table = 2.75, meaning that the variables of Tax Understanding, Tax Rates and Tax Sanctions simultaneously have a positive and significant effect on Taxpayer Compliance. So it can be concluded, the increasing understanding of taxes, tax rates and tax sanctions, the possibility of taxpayer compliance will also increase.