Abstract: The government has made various forms of efforts to collect taxpayers in fulfilling their tax obligations voluntarily in order to increase tax revenue. The high demand for tax revenue has not yet been fully implemented by the South Badung Pratama tax office. The purpose of this study is to examine the effect of changes in tax rate, rate of return, and application socialization Government Regulation No. 23 of 2018 on compliance with taxpayer small micro medium enterprises. The theory used in this research is the theory of compliance and theory of planned behavior. This research was conducted at the South Badung Pratama Tax Office. The number of respondents was 100 taxpayer small micro medium enterprises selected using the Slovin formula. The sampling method used in this study is accidental sampling and the technical analysis of the data in this study uses multiple linear regression analysis. The results showed that changes in tax rate, rate of return, and application socialization Government Regulation No. 23 of 2018 has a positive effect on the partial compliance of taxpayer small micro medium enterprises.
Keywords: Change in Tax Rate, Rate Of Return, Application Socialization, Compliance With Taxpayer Small Micro Medium Enterprises.
Title: THE EFFECT OF CHANGE IN TAX RATE, RATE OF RETURN, AND APPLICATION SOCIALIZATION GOVERNMENT REGULATION NO. 23 OF 2018 ON THE COMPLIANCE OF TAXPAYER SMALL MICRO MEDIUM ENTERPRISES
Author: Alif Noer Wahyuni, Ni Ketut Lely Aryani
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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