The Effect of Online Taxation Socialization, E-Commerce, Application of Accounting Standards on Tax Compliance of Micro, Small and Medium Enterprises in Jakarta

Abstract

This study aims to determine the compliance of taxpayers for Micro, Small, and Medium Enterprises (MSMEs) in Jakarta. The research is based on the level of SME tax compliance that has not yet reached the target, the development of online socialization, e-commerce transactions, and the application of accounting standards to increase the compliance of MSME taxpayers. This research uses quantitative methods with multiple regression analysis through statistical data analysis software SPSS. With primary data collected through equestionnaires and literature review, used 395 entries from respondents. The results of this study prove that the tax socialization variables and the application of accounting standards affect taxpayer compliance, while E-Commerce does not affect the compliance of MSME taxpayers in Jakarta. The results of this study can be a reference for the contribution of MSME practice, become material for consideration of making regulations for the government, as well as teaching input on knowledge of tax socialization via online and the application of accounting standards based on this research affecting MSME taxpayer compliance, as well as a scientific reference for subsequent researchers.