ASSISTANCE IN IMPROVING KNOWLEDGE AND SOCIALIZATION OF TAX INFORMATION TECHNOLOGY ON MSME TAX AWARENESS (CASE STUDY OF MANDIRI SOE CREATIVE HOUSE)

Abstract

Knowledge of taxes increases, awareness will also increase, but in fact the socialization held by the BUMN Creative House does not increase MSME tax awareness. The higher the level of taxpayer knowledge of tax regulations, the less likely the taxpayer to violate these regulations, thereby increasing the level of taxpayer compliance. This study aims to determine the effect of knowledge and socialization of tax information technology on tax awareness. The indicators used are Knowledge, and Information Technology Socialization of Taxation on Tax Awareness. The type of research used in this thesis is descriptive with explanatory survey research methods. The research location is the BUMN Mandiri Creative House using primary data, namely questionnaires distributed and collected from 30 respondents. The statistical test method used to test data quality using validity and reliability tests, as well as hypothesis testing, namely multiple linear regression to determine the effect of the relationship between the independent variable and the dependent variable as well as the R square coefficient test, t test and F test to prove the relationship between variables. The results of this study indicate that the more knowledge and socialization of tax information technology increases, the awareness of taxation will also increase. However, the knowledge possessed by MSMEs is still considered lacking, therefore MSMEs need to increase their knowledge. This research suggests that the BUMN Mandiri Creative House can increase socialization and intensive counseling to taxpayers to increase the knowledge of taxpayers about e-registration, efilling, e-spt, e-payment. Furthermore, for future researchers who are interested in this topic, in order to examine the effect of knowledge of e-registration, efilling, e-SPT, e-payment systems in more depth or specifically and expand the scope of respondents both in terms of area coverage and types of taxpayers . It is hoped that future research will examine other factors that influence tax awareness, such as competence, independence, and accountability.