The Influence of Tax Understanding, Technology Readiness, Ease of Using e-Filing on MSME Individual Taxpayers Compliance

ABSTRACT:Currently, the compliance of MSME taxpayers in Indonesia is still low, especially in KPPPratama Denpasar Barat. Also, the compliance ratio for individual MSME taxpayers has not reach 80 percent.The purpose of this study is to obtain empirical evidence of the effect of tax understanding, technologyreadiness, and ease of using e-filing on the compliance of individual taxpayer of MSMEs. The theory used areThe Compliance Theory and The Technology Acceptance Model (TAM). Based on Slovin’s formula 100individual MSME taxpayers of 6,790 MSME individual taxpayers registered at KPP Pratama Denpasar Barat in2019were selected as respondents. The sampling method in this study was purposive sampling. The dataanalysis technique used is multiple linear regression analysis. The results showed that tax understanding andease of using e-filing had positive effects on the compliance of individual MSME taxpayers, meanwhiletechnology readiness had no effect on compliance of individual MSME taxpayers.

Keywords -Tax Understanding, Technology Readiness, Ease of Using e-Filing, MSME Individual TaxpayersCompliance