Pengaruh Sikap Wajib Pajak, {rogram Pemadanan NIK Menjadi NPWP dan Penegasan Sanksi Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada Wajib Pajak UMKM Kabupaten Karawang di KPP Pratama Karawang)

One of the main reasons for the low compliance of MSME taxpayers is the suboptimal contribution of taxes to the MSME sector because MSMEs are not yet considered a major sector in Karawang, where most of the focus is on the distribution industry. This study aims to determine the effect of taxpayer attitudes, the NIK to NPWP matching program, and the affirmation of tax sanctions on MSME taxpayer compliance. This study applies a quantitative method that covers a population of 177,022 MSME taxpayers registered at the Karawang Pratama Tax Office. The sample was determined using the Slovin formula calculation which produced 99 samples. The sampling technique was purposive sampling. Data analysis was carried out using SmartPLS, with the stages of analysis of outer model testing, inner model testing, and hypothesis testing. The results of the study showed that taxpayer attitudes had a positive and significant effect on MSME taxpayer compliance. The NIK to NPWP matching program also had a positive and significant effect on MSME taxpayer compliance. Meanwhile, the affirmation of tax sanctions had an insignificant negative effect on MSME taxpayer compliance.

Keywords: taxpayer attitude; nik matching program into npwp; and affirmation of tax sanctions; MSME taxpayer compliance.