Pengaruh Sikap Wajib Pajak, Moral Pajak dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Bengkalis

This research aims to analyze the influence of Taxpayer Attitude, Tax Morale, and Tax Understanding on the Tax Compliance of UMKM in Bengkalis District. This study employs a quantitative approach, with data collected through questionnaires distributed to 30 UMKM actors in Bengkalis District, selected using purposive sampling. Data were analyzed using multiple linear regression, processed with the SPSS 25 program, to test the research hypotheses. The results show that the variables of Taxpayer Attitude and Tax Morale have a positive and significant influence on UMKM Taxpayer Compliance. Conversely, the Tax Understanding variable was found to have no significant influence on UMKM Taxpayer Compliance. This is attributed to UMKM actors facing technical obstacles in tax payment and reporting procedures, despite conceptually understanding their obligations. This research is expected to provide input for the government, particularly the Duri Tax Service, Counseling, and Consultation Office (KP2KP), in designing more practical and technical educational programs to increase tax compliance among UMKM, as well as to serve as a reference for future research in the field of taxation.