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The Effect of PMSE Tax Policy, Tax Socialization, and Taxpayer Compliance on State Tax Revenue (A Study of E-Commerce Players in Jakarta)
Abstract
This research was conducted to determine the influence of PMSE tax policy, tax socialization, and taxpayer compliance on state tax revenue, with a study on e-commerce actors in Jakarta. This research uses a quantitative approach. The analysis methods used are PLS-SEM analysis and Logistic Regression using SmartPLS 3.0 software. Based on the research results, the study shows that the PMSE tax policy variable has a negative and insignificant effect on state tax revenue. The tax socialization and taxpayer compliance variables have a positive and significant effect on state tax revenue.
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DOI: http://dx.doi.org/10.22441/jies.v13i2.33309
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