Pengaruh Penerapan Digitalisasi Pajak, Sanksi Pajak, Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Di Sektor UMKM Wilayah Serpong Kota Tangerang Selatan
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Abstract
This study aims to examine the effects of Tax Digitalization, Tax Sanctions, and Tax Incentives on MSME Taxpayer Compliance in Serpong, South Tangerang City. A quantitative approach was employed using a survey method. The study involved 100 MSME taxpayers selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that Tax Digitalization has a positive and significant effect on MSME Taxpayer Compliance. Tax Sanctions also have a positive and significant effect, while Tax Incentives similarly show a positive and significant influence on taxpayer compliance. Simultaneously, Tax Digitalization, Tax Sanctions, and Tax Incentives significantly affect MSME Taxpayer Compliance. The model explains 66.8% of the variation in taxpayer compliance, while the remaining 33.2% is explained by other factors outside the model. These findings highlight the importance of improving digital tax services, strengthening tax enforcement, and providing well-targeted tax incentives to support MSME taxpayer compliance.
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References
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