ABSTRAK Penelitian ini bertujuan untuk menentukan motivasi pertama hingga motivasi terakhir dalam memotivasi kepatuhan wajib pajak UMKM di Kabupaten Bangkalan. Variabel motivasi kepatuhan dalam penelitian ini yaitu kesadarn wajib pajak, sistem perpajakan, peraturan dan sanksi pajak, sosialisasi dan pelayanan prima, kelangsungan usaha serta patriotisme dan nasionalisme. Penelitian ini dilakukan di Kabupaten Bangkalan Madura dan objek penelitian adalah pemilik UMKM yang terdaftar di KPP Pratama Bangkalan. Jumlah sampel ditentukan dengn rumus Slovin yang menghasilkan 100 responden. Teknik penentuan sampel menggunakan purposive sampling . Teknik analisis data yang digunakan yaitu statistik deskriptif dan Analisis Hierarcy Process (AHP). Hasil penelitian menunjukkan motivasi utama sampai motivasi terakhir dalam mendorong kepatuhan wajib pajak UMKM yaitu: peraturan dan sanksi pajak, patriotisme dan nasionalisme, kesadaran wajib pajak, kelangsungan usaha, sistem perpajakan dan terakhir sosialisasi dan pelayanan prima Kata kunci: Kepatuhan wajib pajak, AHP, kesadaran wajib pajak, sistem perpajakan, peraturan dan sanksi pajak, sosialisasi dan pelayanan prima, kelangsungan usaha, patriotisme dan nasionalisme

ABSTRACT This study aimed to determine the first motivation to the last motivation in motivating taxpayer compliance of MSME in Bangkalan Regency. The compliance motivation variables in this study were the awareness of taxpayers, taxation systems, tax regulations and sanctions, socialization and excellent service, business continuity, and patriotism and nationalism. This research was conducted in Bangkalan Madura Regency and the object of research was MSME owners registered at Bangkalan KPP Pratama. The number of samples was determined by Slovin formula which produced 100 respondents. The sampling technique used purposive sampling. Data analysis techniques used were descriptive statistics and hierarchical process analysis (AHP). The results of this study were the main motivation to the last motivation in encouraging compliance of MSME taxpayers namely tax regulations and sanctions, patriotism and nationalism, awareness of taxpayers, business continuity, taxation system and finally socialization and excellent service. Keywords: Taxpayer compliance, AHP, taxpayer awareness, tax system, tax regulations and sanctions, prime socialization and service, business continuity, patriotism and nationalism

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