PENGARUH PERUBAHAN TARIF PAJAK, PEMAHAMAN PERPAJAKAN DAN MODERNISASI SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI

ABSTRACTThis study aims to analyze the influence of changes in tax rates,understanding of taxation, and modernization of the tax system,with justice as a moderating variable, on the tax compliance ofMSME taxpayers at the Pondok Aren Primary Tax Office. Themethod used is a quantitative method. The sampling techniqueused is purposive sampling. With a research population of 45,777MSME taxpayers registered at the Pondok Aren Primary Tax Office,the sample in this study consisted of 100 taxpayers, using theSlovin formula. The results of this study indicate that changes intax rates partially have no effect on taxpayer compliance, whileunderstanding of taxation and modernization of the tax systempartially have a positive influence on taxpayer compliance. Taxjustice cannot moderate the influence of changes in tax rates,calculation methods, and modernization of the tax system on thetax compliance of MSMEs.Keywords: Tax Rate Changes, Understanding of Taxation, TaxSystem Modernization, Tax Justice, MSME Taxpayer Compliance