Penelitian ini bertujuan untuk mengetahui pengaruh variabel persepsi tarif pajak, kualitas pelayanan, dan pengetahuan perpajakan terhadap kepatuhan Wajib Pajak UMKM. Penelitian ini juga berkaitan dengan adanya fenomena penurunan tarif pajak UMKM menjadi nol koma lima persen. Objek yang diteliti adalah Wajib Pajak UMKM di Kabupaten Sidoarjo. Sampel yang digunakan adalah 158 wajib pajak UMKM yang dipilih menggunakan teknik simple random sampling.

Penelitian dilakukan dengan menggunakan data primer melalui kuesioner dengan analisis data melalui pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) dengan program aplikasi WarpPLS 3.0. Hasil pengujian pengaruh langsung menunjukkan bahwa persepsi tarif pajak, kualitas pelayanan dan pengetahuan pajak berpengaruh terhadap kepatuhan pajak Wajib Pajak UMKM. 

Kata Kunci: Kepatuhan, Kualitas Pelayanan, Pengetahuan Perpajakan, Persepsi Tarif Pajak, Wajib Pajak UMKM

This study aims to determine the effect of perceptions of tax rates, service quality, and tax knowledge on tax compliance for micro small and medium businesses. This study also deals with the phenomenon of reducing the tax rate of micro small and medium enterprises to zero point five percent. The object of study was the taxpayer of small and medium business in Sidoarjo Regency. The sample used was 158 small and medium micro business taxpayers who were selected using a simple random sampling technique.

The study was conducted using primary data through a questionnaire with data analysis through the Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application program. The results of direct influence testing show that perceptions of tax rates, service quality and tax knowledge affect tax compliance for small and medium micro business taxpayers.

Keywords: Compliance, Service Quality, Taxation Knowledge, Perception of Tax Rates, Taxpayers of Micro, Small and Medium Businesses.