The Effect of Tax Socialization, Modernization of the Tax Administration System, and Implementation of Government Regulation No. 55 of 2022 on the Compliance of MSMEs Taxpayers in Gorontalo City

Marcelino Halieludin; Robert Lambey; Claudia W.M. Korompis

doi:10.55927/fjas.v4i10.381

Authors

Marcelino Halieludin Universitas Sam Ratulangi
Robert Lambey Universitas Sam Ratulangi
Claudia W.M. Korompis Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v4i10.381

Keywords:

Tax Socialization, Tax System Modernization, Government Regulation No. 55 of 2022, Tax Compliance, MSMEs

Abstract

This study analyzes the influence of tax socialization, modernization of tax administration, and the implementation of Government Regulation No. 55 of 2022 on the compliance of MSME Taxpayers in Gorontalo City. With a quantitative approach through multiple linear regression in 100 purposive sampling respondents, the results showed that the three variables had a positive and significant effect. Tax socialization had a significant effect (β = 0.296; p = 0.010), administrative modernization had the strongest effect (β = 0.786; p = 0.000) through the use of e-Filing, e-Billing, and Coretax, while the implementation of Government Regulation No. 55/2022 also increased voluntary compliance (β = 0.472; p = 0.047). Simultaneous testing confirmed that these three factors together had a significant effect on MSME tax compliance (F value = 25.933, p = 0.000). Therefore, effective communication, digital transformation, and supportive fiscal policies are essential to improve tax compliance among MSMEs.

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