期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：5
页码：1-11
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The government continues to strive to increase state revenues sourced from taxes. One of the efforts made is by issuing PP. 23 of 2018 concerning Income Tax obtained from certain activities (MSMEs). With the issuance of this Government Regulation, it is hoped that it will voluntarily increase the awareness of Micro, Small, and Medium Enterprises (MSMEs) taxpayers to fulfill their tax obligations, including paying taxes. In addition, other efforts that can encourage voluntary compliance of taxpayers are the development of information technology. Information technology here means using an accounting system that can be developed periodically. Product of information technology has a role in facilitating MSME taxpayers in fulfilling their tax obligations. So that in the end, the advancement of information technology can encourage voluntary tax compliance of Central Java MSMEs. Based on the study results, the attitude of the tax officers became the main driver in increasing MSME taxpayer compliance through simplicity, while simplicity encourage awareness which in turn increased compliance. Second, the attitude of tax officers can directly affect compliance through awareness without having to go through simplicity. These two essential findings mean that the role of the tax authorities in providing services to SMEs taxpayers is significant and becomes the main driver in creating voluntary compliance for SMEs taxpayers.
