Abstract
The tax function is very important for development. The largest contributor to state income is taxes. MSMEs is a business group with a sizeable number in Indonesia. The large number of MSMEs actors has made the Government pay serious attention to the development of MSMEs. This study aims to examine the effect of understanding tax regulations, tax rates, tax sanctions, tax socialization, tax services and online services on the level of compliance of general public taxpayers. The population in this study is MSMEs in Cilegon. The sample of this research is MSMEs in Cilegon. The research methodology stage began by collecting data through distributing questionnaires to MSMEs actors in the Cilegon area, followed by data analysis. This research data is primary, the data were analyzed using validity and reliability tests and multiple linear regression.
Highlights
Taxes are mandatory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for the state's needs for the greatest prosperity of the people. (UU No 16 of 2009, concerning General Provisions and Procedures Taxation Method).Annual tax revenue growth still comes from several main types of taxes, such as PPh Article 21, Corporate Income Tax, Domestic Tax and Import Tax
This study aims to examine the effect of understanding tax regulations, tax rates, tax sanctions, tax socialization, tax services and online services on the level of compliance of general public taxpayers
It can be concluded that the Understanding of Taxation Regulations has a positive and significant effect on the Compliance Level. This supports the research conducted by Tene, et al (2017), Kade, et al And Wardani (2018) and Sari, et al (2019) stated that the understanding of the mandatory influences the level of taxpayer compliance. Based on these various explanations, it can be concluded that the understanding of tax regulations affects the level of taxpayer compliance
Summary
Taxes are mandatory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for the state's needs for the greatest prosperity of the people. (UU No 16 of 2009, concerning General Provisions and Procedures Taxation Method).Annual tax revenue growth still comes from several main types of taxes, such as PPh Article 21, Corporate Income Tax, Domestic Tax and Import Tax. Taxes are mandatory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for the state's needs for the greatest prosperity of the people. One of the tax sectors originating from non-oil and gas is from Micro, Small and Medium Enterprises (MSMEs). MSMEs is a business group with a sizeable number in Indonesia.This rate reduction eases the tax burden that must be paid so that taxpayers can further develop their business. Through tariff reduction and various facilities stipulated in PP 23, the Government is trying to encourage the development of MSMEs while at the same time providing opportunities for the community to contribute in financing development through tax payments. It is hoped that the public can continue to increase their awareness and compliance with tax rights and obligations.Talking
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