Thel EFFECT Ofl TAX Administrationl SYSTEM Modernizationl AND Taxl KNOWLEDGE Onl TAXPAYER Compliancel MODERATED Byl FISCUS Servicesl (Empirical Studyl On Umkml In Jakartal)

Jelita Simorangkir; Lin Oktris

doi:10.36948/ijfmr.2025.v07i04.54622

Thel EFFECT Ofl TAX Administrationl SYSTEM Modernizationl AND Taxl KNOWLEDGE Onl TAXPAYER Compliancel MODERATED Byl FISCUS Servicesl (Empirical Studyl On Umkml In Jakartal)

Author(s)	Ms. Jelita Simorangkir, Dr. Lin Oktris
Country	Indonesia
Abstract	ABSTRACT MSMEs contribute significantly to Gross Domestic Product (GDP), reaching 61% and employing approximately 97% of Indonesia's workforce. The low contribution of the MSME sector to national tax revenue presents a challenge for the tax authorities. This study aims to analyze the effect of modernization of the tax administration system and tax knowledge on taxpayer compliance, moderated by tax authorities' services. The population used was all Micro, Small, and Medium Enterprises (MSMEs) in the Jakarta Special Capital Region (DKI Jakarta). The sampling technique used in this study was a non-probability sampling method with a purposive sampling approach, with a sample size of 125 respondents. The data analysis methods used in this study are descriptive and quantitative data analysis, which will test hypotheses using statistical techniques and examine the relationships between the variables studied. Data were processed using SPSS 24. The results show that modernization of the tax administration system has a positive effect on taxpayer compliance. Tax knowledge has a positive effect on taxpayer compliance. Tax authorities' services strengthen the influence of modernization of the tax administration system on taxpayer compliance. Tax authorities' services strengthen the influence of tax knowledge on taxpayer compliance. This research contributes to the development of a theory of taxpayer behavior, provides input for the Directorate General of Taxes in formulating more effective policies, and provides insights for MSMEs regarding the importance of understanding taxation and the role of tax authorities in supporting their tax obligations.
Keywords	Modernization of the Tax Administration System, Tax Knowledge, Taxpayer Compliance, Tax Authorities Services
Published In	Volume 7, Issue 4, July-August 2025
Published On	2025-08-28
DOI	https://doi.org/10.36948/ijfmr.2025.v07i04.54622

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Thel EFFECT Ofl TAX Administrationl SYSTEM Modernizationl AND Taxl KNOWLEDGE Onl TAXPAYER Compliancel MODERATED Byl FISCUS Servicesl (Empirical Studyl On Umkml In Jakartal)

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