The Effect of Tax Rates and Tax Payment Mechanisms on The Compliance of MSME Taxpayers in Pemogan Village, South Denpasar District

Penulis

  • Minceana Pau Universitas Dhyana Pura
  • Luh Diah Citraresmi Cahyadi Universitas Dhyana Pura
  • Rai Gina Artaningrum Universitas Dhyana Pura

DOI:

https://doi.org/10.36002/jd.v5i1.4737

Kata Kunci:

Tax Rate, Tax Payment Mechanism, Taxpayer Compliance

Abstrak

This investigation explored the compliance of MSME taxpayers in Pemogan Village, South Denpasar District, by looking at the effects of tax rates and payment procedures. A total of 48 MSME operators participated, representing the entire local MSME population. Data were gathered using a questionnaire based on a Likert scale and the data were evaluated with Multiple Linear Regression. Participants were chosen through random sampling, ensuring everyone had an equal chance of selection. The findings suggest that both the way taxes are calculated and the payment mechanisms contribute positively to enhancing MSME compliance in the village.

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Unduhan

Diterbitkan

2026-04-30

Cara Mengutip

Pau, M., Cahyadi, L. D. C., & Artaningrum, R. G. (2026). The Effect of Tax Rates and Tax Payment Mechanisms on The Compliance of MSME Taxpayers in Pemogan Village, South Denpasar District. JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA, 5(1), 93–108. https://doi.org/10.36002/jd.v5i1.4737

Terbitan

Vol 5 No 1 (2026): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA

Bagian

Articles

Lisensi

Hak Cipta (c) 2026 JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA

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