Analisis Perubahan Tarif Pajak, Amnesti Pajak, E-Billing System, Dan Sistem Pengawasan Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Serang

Abstract

This study aims to determine the effect of changes in tax rates, tax amnesty, e-billing system, and taxpayer supervision system on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Serang City. This study uses quantitative methods in the form of survey research by distributing questionnaires, the analytical method used in this research is multiple linear regression and hypothesis testing. The research population consisted of MSMEs taxpayers who already had a TIN in Serang City with a sample size of 100 respondents. The sampling method was carried out by purposive random sampling. The results of the study indicate that changes in tax rates partially have a significant positive effect on MSMEs taxpayer compliance, tax amnesty, e-billing systems, and taxpayer supervision systems partially have no effect on MSMEs taxpayer compliance.