Pengaruh Tingkat Pemahaman, Kepatuhan Dan Ketegasan Sanksi Perpajakan Terhadap Kewajiban Perpajakan Usaha Kecil Dan Menengah (Ukm) Di Kkecamatan Benowo Kota Surabaya

This research exaimed to analge the influence of conpentice and tax sancition frimens toword to tax obligation of milled 100 industry businessmen.The responden from this research are milddie low industy businessmean in city Surabaya .The sampling method used is convience sampling method,The data that used by this research was primary data it was collected by guestion minarts.The guestion can be used in analysis total 65 question naives from 100 questionares were distributed.This research used multiple regression analysis to potesis .The resuh of this re search found that the tax obligation of mildde low industry businessman
Key words:Consept level,compicince,Tax sancitionfirmoess,Tax obligation.