Abstract
Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.
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