The Effect of Tax Rate, E-Billing Payment System, and E-Filling System on Micro, Small and Medium Enterprises (MSMEs) Taxpayer Compliance in Jakarta

Abstract

The purpose of this study is to find the determining factors of Micro, Small and Medium Enterprises (MSMEs) Taxpayer compliance in KPP Pratama Kebon Jeruk Satu. The sample in this research uses Slovin formula with the total sample as many as 100 respondents. The primary data using questionnaires and analyzed with multiple linear regression method. The results indicated that the determination of tax rate and the implementation of e-billing system have a significant impact to Taxpayer compliance, while the implementation of e-filing system have no significant impact to Taxpayer compliance on Micro, Small and Medium Enterprises (MSMEs) in KPP Pratama Kebon Jeruk Satu.