@thesis{thesis,
		author={Fernando  Ferdy},
		title ={PENGARUH SOSIALISASI, PEMAHAMAN PROSEDUR PERPAJAKAN TERHADAP KEMAUAN DALAM MEMANFAATKAN PROGRAM PMK NO.86 TAHUN 2020 OLEH UMKM},
		year={2023},
		url={http://eprints.ukmc.ac.id/9913/},
		abstract={ABSTRACT

The purpose of this study was to determine whether socialization, understanding of tax procedures an influence on the willingness to take advantage of PMK no. 86 of 2020 by UMKM. ). This research is a empirical research. The subjects in this study were UMKM in the Palembang city. The data collection technique in this study used an questionnaire which was distributed directly to the respondents. The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS 26.0 software. socialization variable has an influence on willingness to take advantage of the PMK program no. 86 of 2020 by UMKM, and the variable understanding of tax procedures has no effect on willingness to take advantage of the PMK program no. 86 of 2020 by UMKM.

Kerywords: Socialization, Understanding Of Tax Procedures, Willingness To Take Advantage Of PMK No. 86 of 2020 By UMKM}
		}