Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, their level of tax compliance remains relatively low. This study aims to analyze the effect of tax knowledge, tax sanctions, and tax administration modernization on MSME tax compliance in Palembang City. This research employs a quantitative approach using the Structural Equation Model–Partial Least Sq…
The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…
This study aims to analyze the effect of tax knowledge and perceived ease of use (PEOU) on the compliance of non-employee individual taxpayers in Palembang City, with technology adoption serving as a mediating variable. In addition, the study compares compliance levels across three income categories (low, medium, and high) to identify any significant differences between groups. A quantitative m…
This study is based on the low level of tax compliance in Indonesia despite the government's various efforts in education and system reform. This study aims to analyze the influence of tax literacy on the compliance of individual taxpayers by considering the role of the big five personality traits as a moderating variable, which includes extraversion, conscientiousness, openness, neuroticism, a…
This research is about the influence of tax socialization and tax understanding on taxpayer compliance of MSME entrepreneurs in Palembang City based on PP 55 of 2022. This research aims to examine the effect of tax socialization and tax understanding on taxpayer compliance of MSME entrepreneurs in Palembang City. The population in this research is MSME entrepreneurs in Palembang City. This type…