ANALYSIS of MSME TAXPAYER COMPLIANCE IN BADUNG REGENCY
Ni Putu Riasning,a, AA Bagus Amlayasa, b, Luh Kade Datrini,c

abc Faculty of Economics and Business Warmadewa University, Denpasar-Bali, Indonesi,
a. riasning2019[at]gmail.com

Abstract

The Indonesian government issued a regulation on changing tax rates for business entities that generate certain revenues in 2018 This study examines changes in tax rates, knowledge of tax regulations, and quality of tax services in improving MSME taxpayer compliance in Badung Regency after the implementation of Government Regulation (PP) No. 23 of 2018. The population of this study is the MSME taxpayers in Badung Regency. The population in this study were 16,327 MSME taxpayers, using a random sample of 135 respondents. This study uses Structural Equation Modeling (SEM) analysis tools with SmartPLS 3.0 software to prove that changes in tax rates, knowledge of tax regulations, and service quality of tax officers have a positive and significant effect on taxpayer compliance for MSME entrepreneurs in Badung Regency.

Keywords: Changes in Tax Rates, Knowledge of Tax Regulations, Quality of Service, SME Taxpayer Compliance

Topic: Menggali Potensi Lokasi Sebagai Keunggulan Daya Saing Masyarakat