PENGARUH TINGKAT PENDIDIKAN, KECERDASAN SPIRITUAL DAN PEMAHAMAN WAJIB PAJAK TERHADAP PELAKSANAAN SELF ASSESSMENT SYSTEM (SURVEI PADA UMKM DI KOTA PALU)

This research aims to examine and to analyze the influence of education level, spiritual intelligence, and understanding of taxpayers on the implementation of the self-assessment system (a survey on MSMEs in Palu City). This type of research was quantitative. Data were collected through distributing questionnaires to 45 respondents of MSMEs taxpayers in Palu City. The sampling technique used was simple random sampling. The analytical tool used was multiple linear regressions with the help of SPSS version 26. The results of the research show that the level of education, spiritual intelligence, and understanding of taxpayers significantly influences the implementation of the Self Assessment System on MSMEs in Palu City.