Authors:

Ni Putu Indah Febriani, Naniek Noviari

Abstract:

“The research aims to determine the effect of tax incentives, taxpayer awareness, and tax socialization on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). The research was conducted at the East Denpasar Pratama Tax Service Office (KPP) with a total sample of 98 respondents as individual MSME taxpayers. The data analysis technique used in this research is Multiple Linear Regression Analysis. Based on the results of the analysis it was found that tax incentives, taxpayer awareness, and tax socialization have a positive effect on taxpayer compliance. This shows that by providing tax incentives that are put to good use, adequate awareness of taxpayers, and holding regular tax socialization, the higher the level of compliance of MSME taxpayers.Keywords: Tax Incentives; Taxpayer Awareness; Socialization; Compliance”

Keywords

Tax Incentives; Taxpayer Awareness; Socialization; Compliance

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References

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https://jurnal.harianregional.com/akuntansi/full-84577

Published

2023-07-30

How To Cite

INDAH FEBRIANI, Ni Putu; NOVIARI, Naniek. Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menegah.E-Jurnal Akuntansi, [S.l.], v. 33, n. 7, p. 1931-1941, july 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-84577. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2023.v33.i07.p18.

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Issue

Vol 33 No 7 (2023)

Section

Articles

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