Factors that Affect MSMEs Taxpayer Compliance

This research was conducted to obtain empirical evidence of the examination of socialization, understanding and perception of MSMEs taxpayer compliance. This research was conducted in East Denpasar Sub District and South Denpasar Sub District which is the working area of East Denpasar Tax Office because the contribution of Annual Tax Return in 2018 decreased dramatically compared to previous years. The research respondents decided that 98 MSMEs taxpayers were determined by the probability sampling method, namely simple random sampling. Data collection was carried out using a questionnaire with multiple linear regression analysis techniques. Based on analysis test results show that socialization, understanding and perception have positive affect on MSMEs taxpayer compliance in East Denpasar Sub District and South Denpasar Sub District. Keywords: MSMEs taxpayer compliance, socialization, understanding, perception, Government Regulation Number 23 of 2018