awareness does not have a significant positive effect on increasing tax revenue and tax socialization has a significant positive effect on increasing tax revenue. The results showed that partially the tariff has a significant positive effect on increasing tax revenue.
Hypothesis testing uses regression analysis of mediating variables with the causal step method. Sampling was done by using simple random sampling technique. This research method uses quantitative methods with data collection techniques through distributing questionnaires. In 2019 the UMKM tax sector is still far below the target (PP 23 is not very influential) and observations that researchers have made in the Banjarnegara District area, show that many MSME do not know about the implementation of the new PP 23 2018 tariff.
This research is motivated by several things.
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