Empirical Study of Tax Socialization and Audit: A Critical Issue of Taxpayer Compliance in Indonesia
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The compliance of MSME taxpayers can contribute to state revenue. The government has carried out tax socialization and audits to foster compliance of MSME taxpayers. The population of this study is 10,670 taxpayers of MSME bodies; the size of the research sample is 85, with qualifications representing the region of 5 cities with the highest GDP in the East Java region. The sampling technique uses simple random sampling. The results of tax socialization research affect restaurant taxpayer compliance. The concept of socialization carried out with a personality approach to taxpayers, impacts the accuracy of taxpayers in paying taxes. Tax audits affect taxpayer compliance and encourage taxpayer discipline to pay taxes. This tax audit increases taxpayer confidence so that it is orderly in paying taxes. Tax socialization and audits influence 81% of taxpayer compliance. Other variables that can be tested for the development of this research are the quality of fiscal services, tax sanctions, and taxpayers' tax knowledge. These findings show empirically that combining socialization and comprehensive tax audits can result in taxpayer compliance. This result can be the basis for policies from government agencies to focus more on the concept of socialization that provides convenience for taxpayers and tax audits with the use of technology.
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