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Journal : JER

The Effect of the Effectiveness of E-Filing Implementation on Tax Compliance of MSMEs in Greater Solo Harimurti, Fadjar; Rispantyo; Nuralamsah, Muhammad
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1782

Abstract

The innovation of electronic tax return reporting through e-filing aims to improve taxpayer compliance. However, in practice, the implementation of e-filing has not been effective, mainly due to various obstacles such as a lack of taxpayer knowledge, low digital literacy, and minimal socialisation regarding the use of e-filing. In addition, the implementation of e-filing is not yet fully automated (full automation). This phenomenon is also felt by Micro, Small, and Medium Enterprises (MSMEs) in the Greater Solo area. Therefore, this study aims to analyse the effect of the effectiveness of e-filing implementation on tax compliance among MSMEs in Solo. The population in this study consisted of 11,157 MSMEs, with a sample of 386 MSMEs obtained using the Slovin formula. The data used are primary data collected through the distribution of questionnaires. Data analysis techniques use the Structural Equation Modelling–Partial Least Square (SEM-PLS) method with the assistance of SmartPLS version 3 software. The analysis results show that the effectiveness of e-filing implementation has a positive and significant effect on MSME tax compliance in Solo Raya.
Co-Authors Ababil, Yunita Aguarelia, Lala Agus Setiyawan Anggita Fitriana, Ayu Nanda Riski Anggrahini, Fitria ani ani Aprilyani, Faradina Wahyu Ardiastuti, Yuana Ariastuti, Fitri Aris Eddy Sarwono Atmaja, Dinar Pratiwi Putri Azizah, Laila Nur Bambang Widarno Defitria, Anla Dina Dewangga, Cipta DEWI SAPTANTINAH PUJI ASTUTI Dewi Saptantinah Puji Astuti Dewi, Faesa Puspita DJOKO KRISTIANTO Dyah Ayu Wulandari Eddy, Aris Eryanti, Rahma Fadillah, Bintang Febriana Gea, Stela Maris Firdaus, Rizqi Romadhani Ati Fitriani, Astrit Dwi Fredinan Yulianda Gunawan, Shodhik Ade Handayani, Eka Puspita Handayani, Muji Indriani, Lukita Jayanti, Zeny Junianto, Setiawan Kasidin, Kasidin Khasanah, Winda Nur Khotimah, Rina Khusnul Kristanto, Djoko Kristawati, Erika Wahyu Kuryana, Aviani Kusumaningrum, Ephy Kusumaningsari, Brina Lathifah, Anis Muliasari, Erika Mulyani, Novi Tri Nasriah, Ainun Ningsih, Rahayu Mulya Nur Hidayati Nuralamsah, Muhammad Nurul ’Aini, Annisa Prabowo, Didik Prananda, Ismail Septin Prastianingsih, Julia Eka Pratiwi, Maharani Putri Pristanti, Apriliya Putra, Anggi Priandita Putri, Melati Pesona Ratsianingrum, Endah Revitasari, Desya Noveria Riski Rohmadani, Novi Yaya Rispantyo Rispantyo Rispantyo, Rispantyo S.Pd. M Kes I Ketut Sudiana . Safitri, Priyanis Wahyu Salma, Shanti Alifah Saptantinah P, Dewi Saptantinah P.A, Dewi Saptantinah, Dewi Saputri, Inneke Ryan Sari, Intan Prastika Sari, Widi Nurindah Sarwono, Aris Edi Sarwono, Aris Edy Setyani, Rini Siti Nur Aini, Siti Nur Sofi, Fala Sifatu SPA, Dewi Sriyanto Sriyanto Suharno Suharno Sukmawati Sukmawati Sulistia Ningsih, Sulistia Sunarti Suratno, Achmad Wisnu Abdulloh Susilowati, Wahyu Candra Sutianingsih, Sutianingsih Tia Yuliawati Tomiriyyah, Lilik Agiant Purwira Wahyu Budi Santoso Windyasari, Natalia Kristiwi Wulandari Wulandari Yektiningsih, Chucu Khotijah