JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Vol. 5 No. 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA

The Effect of Tax Rates and Tax Payment Mechanisms on The Compliance of MSME Taxpayers in Pemogan Village, South Denpasar District

Minceana Pau (Universitas Dhyana Pura)
Luh Diah Citraresmi Cahyadi (Universitas Dhyana Pura)
Rai Gina Artaningrum (Universitas Dhyana Pura)

Article Info

Publish Date
30 Apr 2026

Abstract

This investigation explored the compliance of MSME taxpayers in Pemogan Village, South Denpasar District, by looking at the effects of tax rates and payment procedures. A total of 48 MSME operators participated, representing the entire local MSME population. Data were gathered using a questionnaire based on a Likert scale and the data were evaluated with Multiple Linear Regression. Participants were chosen through random sampling, ensuring everyone had an equal chance of selection. The findings suggest that both the way taxes are calculated and the payment mechanisms contribute positively to enhancing MSME compliance in the village.

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Journal Info
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Website

Abbrev

jakadara

Publisher

Universitas Dhyana Pura

Subject

Arts Humanities Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences

Description

Jurnal Ekonomika, Bisnis, dan Humaniora (JAKADARA) adalah jurnal nasional yang diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Dhyana Pura, Bali. Jakadara merupakan jurnal yang terbuka untuk umum dan ditinjau oleh pihak terkait yang merupakan media diseminasi hasil ...