JEFMS Journal

ABSTRACT:

MSMEs are aware of the importance of paying taxes to finance government spending and national development, so taxpayers do not feel disadvantaged by tax collection or do not feel that taxes are a burden that will reduce their income, so that it can encourage someone to participate in realizing their responsibilities as a responsible taxpayer. obey. The problem is the low awareness of MSME taxpayers, so that the level of community compliance in carrying out tax obligations is still low which has an impact on decreasing state revenues. The problem is the low quality of the tax service for MSE actors, so that the level of public compliance in carrying out tax obligations is still low which has an impact on decreasing state revenues. The purpose of this study is to analyze how much awareness of taxpayers towards MSME taxpayer compliance. The purpose of this study is to analyze how the tax service services to MSME taxpayer compliance. Method of analysis This research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. The results of the study showed that there was a significant effect of taxpayer awareness on MSME taxpayer compliance in the city of Medan during the Covid-19 pandemic. Meanwhile, the tax service does not have a significant effect on the compliance of Medan City MSME taxpayers during the Covid-19 pandemic Method of analysis This research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. The results of the study showed that there was a significant effect of taxpayer awareness on MSME taxpayer compliance in the city of Medan during the Covid-19 pandemic. Meanwhile, the tax service does not have a significant effect on the compliance of Medan City MSME taxpayers during the Covid-19 pandemic Method of analysis This research is descriptive quantitative research. This research uses data analysis with Partial Least Square (PLS) approach. The results of the study showed that there was a significant effect of taxpayer awareness on MSME taxpayer compliance in the city of Medan during the Covid-19 pandemic. Meanwhile, the tax service does not have a significant effect on the compliance of Medan City MSME taxpayers during the Covid-19 pandemic.

KEYWORDS:

Taxpayer Awareness, Fiscal Service, Taxpayer Compliance

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