ABSTRACT
One of the government's policies is to reduce the tax rate, which is expected to make public entrepreneurs obedient to pay taxes, understand tax regulations and take advantage of technological development by conducting online tax services both in registration, reporting, and tax payment. This study aims to determine the effect of tax rates reduction, tax understanding, and online tax service on MSME taxpayer's compliance. The study population is MSME that is registered at Pratama-Sunter's Tax Office. The questionnaire was used as a data collection method in this study. The selection sample used the random sampling method by taking 99 respondents using the Slovin formula. This study uses data quality tests, classic assumption tests, and hypothesis testing. The results show that the tax rates reduction, tax understanding, and online tax service have a positive and significant effect on MSME taxpayers' compliance.
