Taxation Knowledge, Tax Rate and Awareness Toward SMEs Taxpayer Compliance in Bekasi City

The purpose of this study was to determine the effect of tax knowledge, tax rates and taxpayer awareness on the compliance of individual taxpayers of SMEs in Bekasi City. This research uses a descriptive approach. Data collection was carried out by means of a questionnaire. Data analysis techniques used classical assumption test, partial test (t test) simultaneous test (f test) and determination coefficient (R2). The results of this study identify that the tax knowledge variable has a positive and significant effect on individual SMEs taxpayer compliance. Tax rate variables have a positive and significant effect on SMEs taxpayer compliance and taxpayer awareness variables have a positive and significant effect on SMEs taxpayer compliance.


Introduction
SMEs which has a very large and crucial contribution to the macro economy. (www.umkmindonesia.id)  Tertentu, 2018). This rule is effective starting July 1, 2018. In PP No. 23 of 2018 Final Income Tax of 0.5% requires that Small and Medium Enterprises that have a gross income below IDR 4.8 billion are also required to pay taxes. This new rule came into effect in mid-2018 with changes to the amount of tax that must be paid by SMEs players. This new rule is a substitute for Government Regulation Number 46 of 2013 because many SMEs players have complained about the high tax rates at that time.
The problem that occurs in SMEs in Bekasi City is that the awareness and compliance of SMEs taxpayers in Bekasi City has not yet reached the expected level. One of the factors causing the lack of awareness and compliance of SMEs taxpayers is the negative perception of taxpayers. In Bekasi City, there are still many SMEs players who have not registered themselves as individual taxpayers of SMEs business actors and there are some who have registered as individual taxpayers of SMEs business actors but are not obedient to their tax obligations. In addition, there is an inequality in the number of SMEs business actors in the Bekasi City Office and SMEs with the number of registered taxpayers of SMEs business actors at the South Bekasi Primary Tax Service Office. According to (Abuyamin, 2015) "The taxation approach from a broad administrative perspective is an approach through the process of activities undertaken to control tax administration, starting from tax planning, tax organizing and leading taxation." The narrowly administrative approach to taxation is an approach that includes tax administration work that is recorded in the taxation field as information for the tax leader in achieving the goals in the field of taxation. Tax collection is inseparable from justice, only justice can create social balance, which is very important for the welfare of the general public and can prevent all kinds of disputes and quarrels. According to (Rahayu, 2017). "Tax rates must be based on the understanding that everyone has the same rights, so that proportional or comparable tax rates can be achieved. The amount of tax to be paid is related to the tariff. " Knowledge is the result of human experience about something, or all human actions to understand a particular object that can be tangible goods either through reason can According to (Rahayu, 2017) "Taxpayer awareness is a condition in which taxpayers understand and understand the meaning, function and purpose of paying taxes to the State.
With a high taxpayer awareness will have an effect on increasing tax compliance that is even better. " Regarding to the implementation of Self Assessment System, ethical tax awareness of a taxpayer refers to the satisfaction and pride for fulfilling tax obligation when it is due. It also refers that tax is likely to a duty of every citizen therefore paying the tax is a prior expenditure, and all related data must be honestly provided (Rini Hastuti, 2014).
Taxation conditions which require the active participation of taxpayers in carrying out their taxation, require high taxpayer compliance. Namely compliance in fulfilling tax obligations in accordance with the truth. Because most of the work in fulfilling tax obligations is done by the taxpayer, not Fiskus as the tax collector. Compliance is required in the self assessment system, with the aim of optimal tax revenue. Tax compliance is the main driving force for the effectiveness of implementing the self assessment system (Rahayu, 2017). So obedient taxpayers are taxpayers who are obedient and fulfill and carry out tax obligations in accordance with the provisions of taxation laws. in the self assessment system, with the aim of optimal tax revenue. Tax compliance becomes the main driving force for the effectiveness of implementing thesystem self-assessment (Rahayu, 2017). Taxpayers are taxpayers who are obedient and fulfill and carry out tax obligations in accordance with the provisions of taxation laws. The independent variable in this study is tax knowledge (X1), tax rate (X2), and taxpayer awareness (X3), the dependent variable is taxpayer compliance (Y). For more details, it can be seen from the image below.

Figure 1. Conceptual Framework
The hypothesis in this study is as follows:

Method, Data, and Analysis
The research method used in this research is descriptive quantitative research method.
According to (Darmawan, 2013) descriptive research is research that seeks to describe the current problem solving based on finished data that presents data to analyze and interpret. This study aims to describe an object or activity that concerns the researcher. This research is more structured than exploratory research because it is treated as a representative sample.
It is obtained t table of 1.985, it can be concluded that this hypothesis testing from each of the independent variables is as follows: 1. The obtained t value for tax knowledge variable is 3,895 and the signal is 0,000. In this case t count 3,895 > t table 1,985 and it has a significant number of 0,000 < 0.05, then H0 is rejected and H1 is accepted. So it can be concluded that taxation knowledge has a positive and significant effect on taxpayer compliance of SMEs business actors in Bekasi City. 2. The obtained t value for the tax rate variable is 2.764 and the sig is 0.007. In this case t count 2.764 > t table 1.985 and has a significant number 0.007 < 0.05 then H0 is rejected and H2 is accepted. So it can be concluded that the tax rate has a positive and significant effect on taxpayer compliance of SMEs entrepreneurs in Bekasi City. 3. The obtained t value for the taxpayer awareness variable is 3,610 and the sig is 0,000. In this case t count 3,610 > t table 1,985 and it has a significant number of 0,000 < 0.05, then H0 is rejected and H3 is accepted. So it can be concluded that taxpayer awareness has a positive and significant effect on taxpayer compliance of SMEs business actors in Bekasi City.

The Influence of Taxation Knowledge on Taxpayer Compliance of SMEs Business Actors
Based on the results of the partial test (t test) that has been carried out between Tax Knowledge (X1) on SME Business Actor's Taxpayer Compliance (Y), it shows that the t value is 3,895 > t table 1,985 with a significance value of 0,000 < 0.05. This means that the magnitude of the influence of tax knowledge is 3,895 or 38.95% and has a significant effect on the taxpayers of SMEs business actors in Bekasi City. This research is in line with research conducted by (Chatarina, 2017) which shows that tax knowledge has a positive and significant effect on Taxpayer Compliance.

The Effect of Tax Rates on Taxpayer Compliance of SMEs Business Actors
Based on the results of the partial test (t test) that has been carried out between the Tax Rate (X2) on Taxpayer Compliance of SMEs business actors (Y), it shows that the t count is 2.764 > t

Conclusion and Suggestion
Based on the results of data analysis that has been carried out on all data obtained, the following conclusions can be drawn: a. The magnitude of the influence of tax knowledge is 3,895 or 38.95% and has a significant effect on the taxpayers of SMEs business actors in Bekasi City. By knowing the general provisions and procedures for taxation, tax functions, and the tax collection system in Indonesia, as well as continuous guidance carried out by the DGT through tax dissemination,