The Effect of Tax Understanding, Tax Payness Consciousness, Quality of Tax Service, and Tax Sanctions on Compulsory Tax of SMEs in Banyumas Regency

The main aim of this research is to examine the effect of understanding the level, awareness to pay taxes, tax services quality and tax penalties on SMEs tax compliance. The type of this research is quantitative research using survey method. The population in this research is SMEs in Banyumas. The selection of sample using purposive sampling method, with the amount 60 SMEs. In this research using primary data. Data collection techniques are distributing questionnaires to SMEs owner. The analytical method used in this research is multiple linear regression analysis. The research show that implementation of examine taxation understanding level, awareness to pay taxes, tax services quality and tax penalties have positive and significant effect on SMEs tax compliance. The result of adjusted R square examination show that the effect of the understanding level, tax awareness, tax services quality and tax penalties on SMEs tax compliance in Banyumas by 64.5% while the remaining 36.5% is explained by factors is not examined.