Determinant Factors of the Tax Compliance in SMEs: Indonesia Cases

Abstract

This study aims to obtain an empirical evidence related to the inflluence of tax officers service quality, tax understanding, tax sanction, and public trust to the taxpayers compliance. The population of this study is SMEs located in Tanah Abang Market, Central Jakarta. The number of samples is determined using the slovin formula which found samples 100 SMEs who located in Block a Tanah Abang Market. The data were collected using a questionnaire which used likert scale. The data analysis method used is Partial Least Square (PLS). The result showed that tax officers service quality, tax understanding, tax sanction, and public trust have positive significance effect on the taxpayers compliance.