MSME Tax Compliance: Impact of E-Commerce Regulation, Implementation of Accounting Standards and Tax Review

Abstract

This study aims to determine how the effect of e-commerce tax regulations, implementation of accounting standards and tax review on taxpayer compliance of Micro, Small, Medium Enterprises (MSMEs) in Jakarta and its surroundings. The study is based on the low level of tax compliance in Indonesia and tax revenues that do not reach the target, even though trade transactions, especially e-commerce, continue to grow. The development of e-commerce transactions requires an understanding of e-commerce regulations, implementation of accounting standards and tax reviews to improve tax compliance of MSME actors. This study uses quantitative methods with multiple regression analysis test through statistical data analysis software SPSS. The data used is primary data collected using a questionnaire with 390 respondents data that can be processed. The results of the study prove that the e-commerce regulation variable and tax review have an effect on MSME taxpayer compliance, while the accounting implementation variable has no effect on MSME taxpayer compliance in Jakarta. The results of this study can be used as a reference for the contribution of MSME practices, consideration for making regulations for the government and teaching input on E-Commerce Tax Regulations, Accounting Applications and Tax reviews on MSME taxpayer compliance, as well as being a scientific reference for future study.