Thel EFFECT Ofl TAX Administrationl SYSTEM Modernizationl AND Taxl KNOWLEDGE Onl TAXPAYER Compliancel MODERATED Byl FISCUS Servicesl (Empirical Studyl On Umkml In Jakartal)

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Empirical analysis reveals positive effects of tax knowledge and services on compliance in MSMEs.

Modernization of the tax administration system positively affects taxpayer compliance, especially in MSMEs.
Tax knowledge significantly enhances taxpayer compliance among MSMEs in Jakarta.
Tax authorities' services play a critical role in improving compliance through system modernization.
The study employs quantitative analysis via SPSS to examine the relationship between tax knowledge, services, and compliance.

Simorangkir et al. (2025) studied this question.

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