Abstract
In Indonesia, Sustainable Development Goals (SDGs) are regulated in Presidential Regulation No. 59 of 2017. SDGs is a document that contains global goals and targets from 2016 to 2023. Funds are needed to support sustainable development so the government needs to have a source of funding. One of the largest sources of funding in Indonesia is taxes. State revenues from taxes account for more than 80% of all revenues received from 2017 to 2022. The aim of the research is to determine the influence of tax knowledge, taxpayer awareness, income, tax sanctions and tax services on taxpayer compliance. The object of the research is MSMEs processing sea products in Bintan Regency. This research used quantitative descriptive method. Results of the research are that awareness and level of service partially influence taxpayer compliance and knowledge, income and tax sanctions do not influence taxpayer compliance. Regression analysis calculations obtained R2 of 0.632. Thus, the Tax Knowledge, Taxpayer Awareness, Income, Tax Sanctions and Services variables can explain the Taxpayer Compliance variable by 63.2%, the remainder (36.8%) is explained by other variables.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
