EFFECT OF GOOD GOVERNANCE, TAX UNDERSTANDING, AND TAX SANCTIONS ON TAXPAYERS COMPLIANCE, MICRO, SMALL AND MEDIUM ENTERPRISES IN MEDAN

摘要

This study aims to determine how the effect of awareness such as good governance, tax understanding, and tax sanctions against taxpayers compliance, Micro, Small, and Medium Enterprises. Respondents of this research are 170 the individual taxpayer in Medan. Data analysis using Structural Equation Modeling (SEM). Hypothesis testing results show that good governance has a positive significant effect on individual taxpayer compliance, tax understanding has a positive significant effect on individual taxpayer compliance, tax sanctions has a positive significant effect on individual taxpayer compliance.