The Effect of Tax System, Tax Understanding and Changes in Tax Rates on Compliance of MSME Taxpayers in West Bekasi DistrictWith Financial Condition as a Moderating Variable

Abstract

The purpose of this study was to determine the effect of the tax system, tax understanding and changes in tax rates on compliance of MSME taxpayers in West Bekasi District with financial condition as a moderating variable. The data source was obtained from a questionnaire survey in the form of a G-Form and using a sample of 100 respondents obtained from a population of 2723 MSME taxpayers at KPP Pratama Bekasi Barat in 2022. The results showed that the variables of Tax Understanding and Tax Rate Changes had an effect on MSME Taxpayer Compliance, while the Tax System Modernization variable had no effect on MSME Taxpayer Compliance. The moderating variable of Financial Condition strengthens the variables of Tax Understanding and Changes in Tax Rates on MSME Taxpayer Compliance, but the Financial Condition variable weakens the Tax System Modernization variable on MSME Taxpayer Compliance.