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The aim of this research to examine whether there is an influence of Taxation Knowledge and Tax Awareness on UMKM to Taxpayer Compliance in the Special Province of Yogyakarta. By using the mail survey method, in the period of the study, respondents who returned and were ready to be analyzed were 163 respondents, namely entrepreneurs or UMKM taxpayers in Yogyakarta. All respondents according to the criteria required in this study and ready to be analyzed, namely having NPWP, UMKM turnover, final income tax payment of 1%, and domiciled in Yogyakarta. The results showed that there was no effect of tax knowledge variables on tax compliance, but there was an effect of tax awareness variables on tax compliance. INTRODUCTION In Indonesia, MSMEs have proven to be able to play a role as a safety valve for the national economy during a crisis, and have become a dynamic economic growth after the disaster. However, the magnitude of potential tax sector revenue is not directly proportional to tax revenue. And this is due to the noncompliance of the UMKM taxpayer. The tax sector's amount of income is not encouraging compared to the potential tax revenue in Indonesia. From 2011-2013, the tax sector's revenue only realized an average of 96% of the existing potential. In 2013, the taxation sector's revenue was far from the possibility, namely only 91.31%. (Mahfud et al., 2017). In June 2018, the Government launched a new policy on taxation of MSMEs as stipulated in PP No. 23 of 2018. The tax rate applicable to MSMEs in the PP was 0.5% and entered into force as of 1 July 2018. This policy aimed to stimulate business MSMEs, encouraging community participation, and taxation knowledge (Tatik, 2018). The perpetrators of Micro, Small and Medium Enterprises (MSMEs) in DIY have only around 25 percent, aka still minimal, who pocket a Taxpayer Identification Number (NPWP). This condition results in the difficulty of developing its business. The awareness of 800,000 MSMEs in DIY to obey the tax rules still needs to be encouraged and improved. SMEs still consider taxation a separate specter for the development of their businesses. In fact, by pocketing NPWP, SMEs can develop faster. Not a few of the UMKM partners require NPWP to work with them. SMEs still claim to be reluctant to be bothered with tax matters when they already have a TIN. They are unwilling when told to make a report until the sanctions they receive when they are late in reporting it. Rather than complicated reporting and the threat of sanctions, not a few MSMEs choose not to take care of NPWP. With the new rules related to MSME tax more than 0.5 percent, hopes that more and more MSMEs will be more obedient to the laws and obedient to pay taxes RESEARCH IN MANAGEMENT AND ACCOUNTING Negara & Purnamasari Vol. 1 No. 2 December 2018 86 because the previous tax payment rules for MSMEs of 1 percent of the turnover was considered quite burdensome for some MSMEs (krjogja.com). Previous research by Harsinto and Sarsiti (2017) states that tax knowledge has a positive effect on taxpayer compliance. So the results of the study, Fernando and Arisman (2014), say that tax knowledge has no impact on taxpayer compliance. Then research conducted by Sihombing (2017) states that taxpayer awareness has a positive effect on taxpayer compliance. While the results of Syaiful's research (2016) state that knowledge of taxpayers does not affect taxpayer compliance. A study conducted by Asfa and Meiranto (2017) states that the tax authorities have a positive effect on taxpayer compliance. While the results of Tiraada's research (2013) state that the tax authorities' attitude does not affect tax compliance. Based on some of the results of previous studies, this study wants to empirically test whether there is an influence of Tax Knowledge and Tax Awareness on the Compliance of UMKM Taxpayers in the Special Province of Yogyakarta. LITERATURE REVIEW Taxpayer Compliance Obedience means obeying or obeying teachings or rules. So tax compliance can be interpreted as subject to, follow, and obey taxpayers in carrying out their taxation rights and obligations following applicable tax laws (Rahayu, 2010). Safitri Narmantu said that tax compliance could be defined as a condition where taxpayers fulfill all tax obligations and implement tax rights (Narmantu in Rahayu, 2010). According to the Big Indonesian Dictionary, the term obedience means to obey or obey the teachings or rules. Tax compliance, according to Devano and Rahayu (2006), is obedience. Be submissive and obedient and implement tax provisions. In tax, the applicable rule is the taxation law. So, tax compliance is someone's compliance, in this case, is the taxpayer, to tax regulations or laws. Taxpayer compliance (Wahyu, 2008) is a taxpayer who is willing to fulfill his tax obligations following applicable rules without the need for examinations, careful investigation, warnings or threats, and the application of sanctions both legal and administrative. Taxpayer compliance is assessed from a situation where taxpayers fulfill all their tax obligations and rights. Such as filling in the correct amount of tax owed, paying taxes on time without any coercive action, and entering and reporting by the stipulated time and delivering information following applicable tax regulations (Utomo, 2011). From the above statement, it can be concluded that taxpayer compliance is a condition where taxpayers fulfill all tax obligations and implement tax rights. The attitude of taxpayers who have responsibility is not just a fear of sanctions, the applicable tax law, and taxpayers who submit their tax

THE INFLUENCE OF TAXATION KNOWLEDGE AND TAX AWARENESS ON UMKM TO TAXPAYER COMPLIANCE IN THE SPECIAL PROVINCE OF YOGYAKARTA