DAFTAR ISI

Halaman Sampul............................................................................................
Halaman Persetujuan.....................................................................................i
Daftar Isi..........................................................................................................ii
Daftar Tabel....................................................................................................iii
Daftar Gambar................................................................................................iv
BAB I PENDAHULUAN...............................................................................1
1.1. Latar Belakang..........................................................................................1
1.2. Identifikasi Masalah.................................................................................7
1.3. Rumusan Masalah......................................................................................7
1.4. Tujuan Penelitian.......................................................................................8
1.5. Manfaat Penelitian.....................................................................................8
BAB II TINJAUAN PUSTAKA....................................................................10
2.1. Kajian Teori...............................................................................................10
2.1.1. Kepatuhan Wajib Pajak dan UMKM...............................................10
2.1.2. Sosialisasi Pajak..............................................................................15
2.1.3. Pemahaman Pajak............................................................................18
2.1.4. Pengetahuan Pajak...........................................................................18
2.1.5. Omzet Penghasilan..........................................................................20
2.1.6. Umur Usaha.....................................................................................21
2.2. Penelitian Terdahulu..................................................................................23
2.3. Kerangka Pemikiran..................................................................................26
2.4. Pengembangan Hipotesis...........................................................................28
BAB III METODOLOGI PENELITIAN.....................................................29
3.1. Pendekatan Penelitian................................................................................30
3.2. Lokasi dan Waktu Penelitian.....................................................................30
3.3. Defenisi Operasional.................................................................................30

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3.4. Populasi dan Sampel Penelitian.................................................................31
3.4.1. Populasi Penelitian..........................................................................31
3.4.2. Sampel Penelitian............................................................................31
3.5. Jenis dan Sumber Data...............................................................................32
3.5.1. Data Primer......................................................................................32
3.5.1. Data Sekunder..................................................................................32
3.6. Teknik Pengumpulan Data........................................................................32
3.7. Pengujian Instrumen Penelitian.................................................................33
3.7.1. Uji Validitas.....................................................................................33
3.7.2. Uji Reabilitas...................................................................................33
3.8. Teknik Analisis Data.................................................................................34
3.8.1. Analisis Statistik Deskriptif.............................................................34
3.8.2. Uji Asumsi Klasik...........................................................................34
3.8.3. Analisis Regresi Berganda...............................................................36
3.9. Uji Hipotesis..............................................................................................37
3.9.1. Uji Simultan.....................................................................................37
3.9.2. Uji Parsial........................................................................................38

3.9.3. Koefisien Determinan 38

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