Abstrak
This research is entitled "ANALYSIS OF FACTORS AFFECTING OWNERS OF MICRO, SMALL AND MEDIUM BUSINESSES IN REPORTING TAX OBLIGATIONS IN KUPANG REGENCY. This study aims to examine the effect of taxpayer awareness and knowledge on tax reporting in the micro, small and medium business sector. .The sample in this study was 40 respondents who were owners of micro, small and medium enterprises in Kupang Regency The results in this study were collected through a questionnaire which was processed and analyzed using multiple regression analysis. .The method used in determining the sample in this study is convenience sampling. Test data quality. To test the hypothesis in this study, the researcher used the F test and t test. The results of this research data indicate that all variables have a significant effect such as taxpayer awareness and knowledge of taxpayers that affect tax reporting in the micro, small and medium business sector with a significance value of 0.010, 0.000 each. .however, the test is carried out together, all variables have a significant effect and a significant value of 0.000.