Analysis of The Effect of Tax Socialization, Tax Sanction, and Quality of Service of Tax Officials on MSME Taxpayer Compliance (Case Study on Individual and Entity Taxpayers in Pati Regency)

Janan, Samahul
Mokhlas, Mokhlas

EBSJ
Vol. 7 No. 2 (2023): Economics and Business Solutions Journal

 This study aims to determine the effect of Tax Socialization, Tax Sanctions, and Service Quality of Tax Officers on MSME Taxpayer Compliance.The population in this study are individual taxpayers and MSME entities registered at the KPP Pratama Pati Regency. Samples were taken as many as 100 respondents using the incidental sampling method, namely a sampling technique where the distribution of questionnaires in this case was carried out to respondents who were willing or willing to be asked for data by researchers. While collecting data using a questionnaire.  The results of this study indicate that Tax Socialization has a significant positive effect on Taxpayer Compliance, Tax Sanctions have a significant positive effect on Taxpayer Compliance, and Service Quality of Tax Officers has a significant positive effect on Taxpayer Compliance, and Tax Dissemination, Tax Sanctions and Service Quality of Tax Officers simultaneously significant positive effect on Taxpayer Compliance.