FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus UMKM di Kabupaten Demak)
This study aims to examine empirically the influence of knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law on compliance of tax payers compliance SMEs. The population in this study is the UMKM taxpayers in Demak City as much 110 SMEs located
in 5 Districts, Demak Kota District, Karang Anyar District, Karang Tengah District, Mijen District and Sayung District. The method used is Convenience Sampling method.
The result of this research is service of tax apparatus have positive effect to tax payer compliance of SMEs. Knowledge and understanding of tax laws, service tax officers, tax
sanctions, and level of trust in the system of government and law have no effect the compulsory compliance of SMEs.