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Abstract:
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Taxes play an important role in state revenue, through the rapid development of
economic sectors and have the potential to increase tax revenue. According to the
Small and Medium Enterprises Cooperative Office of Central Java Province,
Brebes Regency has MSMEs with a total of 8385 units. With so many MSME
actors who should be able to meet taxpayer compliance due to the lack of tax
knowledge, the development of digitalization and MSME actors in Brebes
Regency. This study aims to determine the effect of the level of tax understanding,
income turnover and digitalization of services on tax compliance of taxpayers of
micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This
research was conducted at MSMEs Mitra Mandiri Brebes. This research method
is quantitative research. This study used purposive sampling method. The analysis
technique used is multiple linear regression. The results showed that the level of
tax understanding had a significant positive direction with a large influence of
59%; while income turnover has a significant direction of 68%; and digitalization
of services has a significant positive direction of 49% |