<![CDATA[This study aims to analyze the effect of tax digitalization, owner education level, tax incentives, and tax sanctions on MSME taxpayer compliance in Kediri City. The study employs a quantitative approach using a survey method. The population consists of MSME owners registered as taxpayers in Kediri City, with a sample of 100 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The findings indicate that, partially, tax digitalization and tax sanctions have a positive and significant effect on MSME taxpayer compliance, whereas the owner's education level and tax incentives do not have a significant effect. Simultaneously, all four independent variables significantly influence MSME taxpayer compliance, with an Adjusted R² value of 72.6%, indicating that 72.6% of the variation in taxpayer compliance can be explained by the proposed model. The novelty of this study lies in integrating both internal and external taxpayer factors to examine the influence of tax digitalization (e-Filing, e-Billing, and Coretax), owner education level, tax incentives, and tax sanctions on MSME taxpayer compliance within the context of Indonesia's modern tax administration.]]>
Copyrights © 2026
