PENGARUH SOSIALISASI PERPAJAKAN, PENGGUNAANE-BILLING, DAN PENERAPAN CORETAX DJP TERHADAP KEPATUHAN PAJAK UMKM SEKTOR MAKANAN DAN MINUMAN DI JAKARTA BARAT

This study aims to examine the influence of tax socialization, e-Billing implementation, and Coretax implementation on the tax compliance levels of MSMEs in the food and beverage sector in West Jakarta. The study employs a quantitative causal approach. A sample of 200 respondents was selected via purposive sampling, a non-probability sampling technique; thus, the findings do not represent the entire population of MSMEs in West Jakarta. Data were collected during March to May 2026 using Likert-scale questionnaires and analyzed using the variance-based Structural Equation Modeling (SEM) method with SmartPLS version 4.0. Based on the structural model evaluation and hypothesis testing, the results indicate that all three variables positively influence tax compliance. Among these, the implementation of e-Billing exerts the strongest influence, followed by the Coretax system, and then tax socialization. These findings confirm that the digital transformation of tax administration, particularly the payment convenience provided by e-Billing, plays an essential role in supporting tax compliance among small and medium-sized culinary business operators.