<![CDATA[Tax is the largest source of income in various countries, including Indonesia, which plays an important role in maintaining the country's economic stability. Therefore, taxpayer compliance is a key factor influencing economic stability. This study aims to analyze the effect of tax rates, modernization of the tax system, and the level of tax understanding on taxpayer compliance of MSMEs in Denpasar City as the city with the largest number of MSMEs in Bali Province in 2024. Based on SPT reporting data at the West Denpasar and East Denpasar Tax Offices in 2019-2023, there was a decrease in reporting at the West Denpasar Tax Office, while at the East Denpasar Tax Office, although reporting increased, the level of compliance had not reached 100 percent. The population of this study was 16,172 MSME taxpayers registered at the West and East Denpasar Tax Offices and data were collected using a questionnaire. The sample was determined using the convenience sampling technique and calculated using the Slovin formula to produce a total of 100 samples. The data were analyzed using multiple linear regression with SPSS 25 for Windows software. The results of the study indicate that tax rates have a negative effect on taxpayer compliance of MSMEs, while modernization of the tax system and the level of tax understanding partially have a positive effect on taxpayer compliance of MSMEs in Denpasar City.]]>
Copyrights © 2025
