Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor meliputi pengetahuan perpajakan, kualitas pelayanan petugas pajak, sanksi pajak, dan biaya kepatuhan terhadap kepatuhan wajib pajak UMKM pada Kantor Pelayanan Pajak Pratama Kepanjen Kabupaten Malang. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan jumlah sampel yang diambil sebesar 70 namun yang sesuai kriteria hanya 61 wajib pajak UMKM dengan metode purposive sampling. Teknik pengumpulan data dilakukan dengan penyebaran kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan alat bantu SPSS 16 for windows. Berdasarkan hasil pembahasan penelitian, maka dapat disimpulkan bahwa pengetahuan perpajakan dan sanksi perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM di Kabupaten Malang, sedangkan kualitas pelayanan petugas pajak dan biaya kepatuhan pajak tidak berpengaruh terhadap kepatuhan wajib pajak UMKM di Kabupaten Malang. Kata kunci : Kepatuhan Wajib Pajak UMKM, Pengetahuan Perpajakan, Kualitas Pelayanan Petugas Pajak, Sanksi Pajak, dan Biaya Kepatuhan Pajak.

This research aims to discover the influence of factors including the understanding of taxation, the quality of tax officer service, the tax sanction, and the expense for tax payer compliance in micro small medium enterprise at pratama tax office Kepanjen, Malang. The data is collected by extending 70 samples of questonnaires 61 however based on the criteria samples are approriate of taxpayer in micro small medium enterprise by using purposive sampling method. The technique of data collection is commited by extending the questionnaires. The technique that used in data analysis is doubled-regression linear with SPSS for Windows as an instrument. Based on the discussion, it can be concluded that the understanding of taxation and the tax sanction influencer in positive significant to the tax payer compliance of small micro medium enterprise in Malang. Besides that, the quality of tax office service and the tax payer compliance does not influance to the taxpayer compliance in small micro medium enterprise in Malang. Keywords: Tax payer Compliance of Micro Small Medium Enterprises, The Understanding of Taxation, Quality of Tax Officer Service, The Tax Sanction, and The Expense for Tax payer Compliance.

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