The Influence of Tax Knowledge, Tax Digitalization and Tax Service Quality on Msme Taxpayer Compliance (MSME Taxpayers in the Creative Industry Sector in East Jakarta)

This study aims to empirically prove the Influence of Tax Knowledge, Tax Digitalization and Quality of Tax Services on Tax Compliance of MSME Taxpayers (On MSME Taxpayers in the Creative Sector in East Jakarta). This study was conducted on 140 MSME units spread throughout East Jakarta. The research method used in this study is a quantitative method with a survey approach. The analysis used in this study with statistical testing in the form of Structural Equation Modeling (SEM) using SmartPLS software. The results of this study found that tax knowledge has a positive and significant effect on taxpayer compliance, while tax digitalization and the quality of tax services do not have a significant effect on taxpayer compliance of MSMEs in the creative industry sector in East Jakarta. The results of this study are expected to be practical input for tax authorities in increasing MSME compliance through education and service improvements.