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The Effect of PMSE Tax Policy, Tax Socialization, and Taxpayer Compliance on State Tax Revenue (A Study of E-Commerce Players in Jakarta) Colleen, Pamela; Hidayah, Nurul
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33309

Abstract

This research was conducted to determine the influence of PMSE tax policy, tax socialization, and taxpayer compliance on state tax revenue, with a study on e-commerce actors in Jakarta. This research uses a quantitative approach. The analysis methods used are PLS-SEM analysis and Logistic Regression using SmartPLS 3.0 software. Based on the research results, the study shows that the PMSE tax policy variable has a negative and insignificant effect on state tax revenue. The tax socialization and taxpayer compliance variables have a positive and significant effect on state tax revenue.