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?

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.