The Impact of UMKM and Socialization the Rupiah Exchange Rate Against
Prof.Hasbudin,Dr. Tuti Dharmawati,Nur Annisa

University Halu Oleo

Abstract

This study aims to examine and determine the effect of UMKM tax rate reduction and taxing socialization on UMKM taxpayer compliance. The population in this sudy were UMKM Taxpayers who are in Kendari City and registered at KPP Pratama Kendari, toatling 10,877 Taxpayers. The sampling method used in this study is accidential sampling with the formula slovin formula totaling 100 samples. The data collection method used a questionnaire. The data analysis used decriptivenahalysis method and multiple linear regression analysis. The result of this study indicate that (1) UMKM taxrate reduction has a positive and significant effect on UMKM taxpayers compliance. (2) taxinf socialitzation has a positive and significant effect on UMKM taxpayers compliance. (3) UMKM tax rate reduction and taxing socialization simultaneously have a positive significant effect on UMKM taxpayers compliance.

Keywords: UMKM tax rate reduction, taxing socialization, UMKM taxpayer compliance In Kendari City

Topic: Accounting and Finance