E-Tax Systems and Tax Knowledge Impact on Small, and Medium Enterprises Taxpayer Compliance in Indonesia

The e-tax system was developed to increase taxpayer compliance, and knowledge of tax regulations strengthens this. This research aims to determine the relationship between e-tax systems adoption and tax knowledge on taxpayer compliance. This quantitative research uses primary data obtained through questionnaires to 100 respondents. The sampling method uses purposive sampling with the following criteria: Small and Medium Enterprises (SME) Taxpayers domiciled in Greater Jakarta who use a final Income tax rate of 0.5% and use e-form to report annual tax return (SPT). Analysis of this research data uses the PLS-SEM method. The research results show that attitude toward e-tax significantly influences adoption of e-tax, while attitude toward e-tax, Adoption of e-tax, and tax knowledge significantly influence taxpayer compliance. The findings show that positive attitudes toward e-tax systems and better tax knowledge can improve taxpayer compliance among SMEs. This suggests that Directorate of General Taxes should focus on making e-tax platforms easier to use and highlighting their benefits to encourage more businesses to adopt them and comply with tax regulations.