Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Pemahaman Tentang Peraturan Per…

ABSTRACT This study aims to examine the effect of awareness of taxpayers, tax sanctions, understanding of tax regulations and the use of information technology to fulfill the tax obligations of SMEs registered at the Dumai KPP.The population in the study were micro, small and medium business taxpayers (UMKM) registered at the Dumai Pratama Tax Office (KPP), which totaled 2,094 registered taxpa…