Record Detail

This study aims to analyze the influence of tax socialization, tax
understanding, and the tax rate under Government Regulation No.
23 of 2018 on MSME taxpayer compliance at KPP Pratama
Tigaraksa in 2023. The study is motivated by the persistently low tax
compliance rate among MSME actors. A quantitative research
method was employed using a survey approach, with data collected
from 100 respondents and analyzed through multiple linear
regression. The results show that tax socialization and tax
understanding have a positive and significant effect on MSME
taxpayer compliance, while the tax rate does not have a significant
effect. Simultaneously, the three independent variables influence
taxpayer compliance with a coefficient of determination of 76.7%.
These findings highlight the importance of enhancing tax
socialization and understanding to improve tax compliance in the
MSME sector.