The Influence of Taxpayer Awareness, Tax Sanctions, and the Implementation of the E-Filling System on Taxpayer Compliance in Micro, Small, and Medium Enterprises

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This analysis finds tax sanctions and e-filling significantly affect MSME compliance in Jakarta, suggesting enhanced regulatory frameworks.

Tax sanctions and e-filling implementation positively influence MSME taxpayer compliance, but awareness does not.
Among 160 MSMEs sampled in DKI Jakarta, the study used multiple linear regression analysis for statistical evaluation.
Taxpayer awareness had no significant effect on compliance, emphasizing the need for effective sanction policies for better compliance.
The findings imply that reinforcing the e-filling system could enhance compliance rates within MSMEs in the region.

Tanady et al. (2024) studied this question.

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This analysis finds tax sanctions and e-filling significantly affect MSME compliance in Jakarta, suggesting enhanced regulatory frameworks.