THE INFLUENCE OF TAX COUNSELING, TAXPAYER COMPLIANCE AND TAX COLLECTION ON MSME TAX REVENUE IN KARTASURA DISTRICT

Abstract

This study aims to determine the effect of tax education, taxpayer compliance, and tax collection on MSME tax revenue in Kartasura District. The study population consisted of 100 MSME taxpayers registered with the Sukoharjo Pratama Tax Office (KPP Pratama) in Kartasura District. Random sampling was used, determining the sample based on the ease of obtaining data from available respondents. This study employed a quantitative approach with a survey method through questionnaire distribution. Data analysis was performed using multiple linear regression using SPSS version 23 software. The results indicate that tax education has no significant effect on MSME tax revenue, taxpayer compliance has a significant effect on MSME tax revenue, and tax collection has a significant effect on MSME tax revenue.