Analysis of Factors that Influence Taxpayers Compliance of Micro, Small, and Medium Enterprises Restaurant Owner That Uses E-Commerce

Abstract

The purpose of this research is to ascertain how tax incentives,
tax socialization, and taxpayer knowledge influence taxpayer
compliance. The research was conducted through the distribution
of questionnaires. The research subjects were 50 samples of SMEs
restaurant owner taxpayers who use e-commerce. The data
analysis technique used was multiple regression analysis. This
study found that taxpayer compliance was influenced positively
by tax incentives and tax knowledge but was unaffected by tax
socialization. MSME taxpayer compliance will increase with tax
incentives and tax knowledge based on this research.