Factors Affecting MSME Taxpayer Compliance in West Java Indonesia Using E-Commerce Platforms

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Suhono Suhono, Adhi Rizal, Reminta Lumban Batu, Denisa Rizky Sukrianingrum


Taxpayer compliance is a condition where the taxpayer fulfills his tax rights and obligations. This study aims to obtain empirical evidence about the analysis of four dimensions of taxpayer awareness in tax payment compliance in West Java MSME users of e-commerce platforms. The source of data used in this study is primary data in the form of a questionnaire that has been collected by 106 respondents, which was measured using a Likert scale. This study uses a data analysis model in the form of multiple linear regression analysis using the SPSS application. The search shows that of the four dimensions of awareness that can affect taxpayer compliance, one of which is the perception of taxpayers partially has no effect on taxpayer compliance. The other three variables, namely tax knowledge, taxpayer characteristics, and tax socialization partially taxpayer compliance positively. The magnitude of the influence of the independent variable is seen from the value of the coefficient of determination (R2) of 0.589, which means that taxpayer perception, tax knowledge, taxpayer characteristics, and tax socialization have a positive influence on taxpayer compliance of 58.9%.

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