Does tax socialization, tax rate change and understanding of taxation effect on taxpayer compliance after the implementation of Indonesian government regulation No. 23 of 2018?

I Made Dwi Harmana

doi:10.30574/wjarr.2023.19.2.1696

eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 || CrossRef DOI

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Does tax socialization, tax rate change and understanding of taxation effect on taxpayer compliance after the implementation of Indonesian government regulation No. 23 of 2018?

I Made Dwi Harmana ^*

Warmadewa University, Bali, Indonesia.

Research Article

World Journal of Advanced Research and Reviews, 2023, 19(02), 1024-1030

Article DOI: 10.30574/wjarr.2023.19.2.1696

DOI url: https://doi.org/10.30574/wjarr.2023.19.2.1696

Publication history

Received on 13 July 2023; revised on 20 August 2023; accepted on 22 August 2023

Abstract

This study aims to prove the effect of tax socialization, Tax Rate Changes and understanding of taxation on MSMEs taxpayer compliance registered at Tax Office Pratama Gianyar, Bali, Indonesia. A sample of 100 method taxpayers Simple Random Sampling which is measured by the formula Slovin. The data analysis technique used is multiple linear regression. The results of this study concluded that tax socialization, Tax Rate Changes and understanding of taxation had a positive and significant effect on MSMEs taxpayer compliance partially and simultaneously.

Keywords

Tax Dissemination; Tax Rate Changes; Tax Understanding; MSMEs Taxpayer Compliance

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I Made Dwi Harmana. Does tax socialization, tax rate change and understanding of taxation effect on taxpayer compliance after the implementation of Indonesian government regulation No. 23 of 2018?. World Journal of Advanced Research and Reviews, 2023, 19(2), 1024-1030. Article DOI: https://doi.org/10.30574/wjarr.2023.19.2.1696

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Does tax socialization, tax rate change and understanding of taxation effect on taxpayer compliance after the implementation of Indonesian government regulation No. 23 of 2018?

I Made Dwi Harmana ^*

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Does tax socialization, tax rate change and understanding of taxation effect on taxpayer compliance after the implementation of Indonesian government regulation No. 23 of 2018?

I Made Dwi Harmana *

Preview Article PDF

Get Certificates

Issue details

I Made Dwi Harmana ^*