摘要：Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed
on the taxpayers by the law and the authority of the country. The company expects to incur the
minimum tax costs associated with fulfilling its tax obligations. Research on the influence of business
characteristics to tax compliance cost is still scanty. This research examined the effect of
business characteristics (age, size, sector and risk management) on tax compliance costs. The research
design adopted in this study is survey design. The questionnaires were distributed to the
members of Department of Cooperatives and Micro Small-Medium Enterprises in Padang City.
The non-probability sampling was used as the sampling method and 92 respondents participated
in this research. The data obtained were analyzed using Statistical Package for Social Sciences
(SPSS). The research findings indicate that age, size and sector have no effect on tax compliance
costs while risk management has an effect on tax compliance costs.
