Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2

The Effect of Taxpayer Awareness, Modernization of the Tax System, and Tax Amnesty on Taxpayer Compliance for Micro, Small and Medium Enterprises (MSMEs)

Septina, Della (Unknown)
Dyarini, Dyarini (Unknown)



Article Info

Publish Date
24 Jun 2025

Abstract

In this study, the degree of tax compliance among Indonesian micro, small, and medium-sized businesses will be assessed in relation to taxpayer awareness, tax system modernization, and tax amnesty. The South Tangerang District's MSME taxpayers served as the study's subjects. A straightforward random selection technique combined with probability sampling was used to choose 100 responders in total. A quantitative methodology backed by descriptive statistical analysis was used in the investigation. SPSS version 25 was used to process the data, and the findings indicate that modernization of the tax system, tax amnesty, and taxpayer comprehension have a positive and significant influence on taxpayer compliance. It can be said that improving taxpayer comprehension, making it easier to obtain information through a modernized tax system, and enacting tax amnesty laws may all help increase MSME taxpayers' tax compliance.

Copyrights © 2025






Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...