Tax Service Quality and

Tax Service Quality and Digital Tax Implementation for Digital Tax
MSME Tax Compliance in Surabaya Implementation

53
Adhityawati Kusumawardhani1, Felix Kristanto Gunawan2, Sany3, Elisa Tjondro4,
and Tonny Stephanus Eoh5 Received 5 January 2024
Revised 24 January 2024
Accepted 29 January 2024
Abstract
This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality
for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses
multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results
obtained are e-Registration, e-Filing, e-Billing, and tax service quality have a positive effect on tax
compliance. This is because taxpayers find it easy to report their taxes with the e-system and also
feel good service from tax officials. The findings in this study result in tax compliance with the
application of e-Registration, e-Filing, e-Billing, and tax service quality due to the fact that
taxpayers are more assisted by system changes in tax reporting. Conversely, this study supports
attribution theory which explains that taxpayers can be influenced by their social environment in
acting and behaving.

Keywords: e-Billing, e-Filing, e-Registration, Tax Compliance, Tax Service Quality

Introduction
As of the start of 2023, the Directorate General of Taxes (DGT) has documented that
taxpayer compliance remains elevated. This conclusion is derived from data collected as
of February 28, 2022, which indicated that 5.32 million taxpayers had submitted tax
returns for the 2022 tax reference. The number of taxpayers has increased by 23.4% while
on February 28, 2021 it was only recorded at 4.3 million. Based on DGT records, there
are 15.87 million taxpayers who have reported (83.2% compliance rate). Compared to
the data obtained in 2021, the compliance rate has decreased, while in 2020, there were
15.97 million compliance rate (84.07% compliance rate) (Sopiah, 2023). Over half of the
expansion in Indonesia’s Gross Domestic Product (GDP) was attributed to MSMEs,
which constituted the largest contributor to tax revenue (Sedyastuti, 2018).
Farouq (2018) asserts that the efficacy of tax collection is contingent upon the mobility
of taxpayers, which makes taxpayer compliance a critical factor. Not only tax collection
but also a series of existing procedures and administration need to be followed with clear
and elegant services. Complying with one’s tax obligations is a difficulty that taxpayers
encounter. A significant number of taxpayers evade their tax responsibilities. Public
adherence to tax service agencies will be impacted by the insufficient responsiveness
exhibited by tax service officers. This causes taxpayers who have confusion and often
have no desire to fulfill their tax obligations (Efriyenti, 2018).
Therefore, supporting causes in order to ensure that they fulfill their tax obligations
is essential. One such system is the tax e-Registration system, also referred to as electronic
tax registration. It functions as a self-registration system for taxpayers and provides a
means to modify taxpayer information, as well as verify and revoke their status as a IJOBP
PKP. The taxpayer does so by using an online system that is available in the DGT service,
and is connected online (Susilo & Syahdan, 2022). International Journal of
Apart from e-Registration at the DGT, there is also e-Filing which is another e- Organizational Behavior
System. The implementation of e-Filing, which has been developed in collaboration with and Policy
Vol. 3, No. 1, January 2024
pp. 53-62
Tax Accounting Program, School of Business and Management, Petra Christian University
1,2,4,5
Department Accounting, UKP
3Business Accounting Program, School of Business and Management, Petra Christian University eISSN 2961-9548
Jl. Siwalankerto 121-131, Surabaya, INDONESIA https://doi.org/10.9744/ijobp.3.1.53-62
Corresponding author: 1adhityawati@petra.ac.id
IJOBP the Directorate General of Taxes, will undoubtedly facilitate individuals’ ability to fulfill
3(1), January 2024 their SPT responsibilities in a timely and digital manner, according to Wahyudi (2021).
Putra & Marsono (2020) posit that the implementation of e-Filing will yield advantages
for taxpayers, including streamlined SPT compliance procedures that are expedited,
54 cheaper, and more effective. The next e-system is e-Billing, this electronic system described
in the Directorate General of Taxes Regulation Number PER-05/PJ/2017 is a way for
taxpayers to pay their taxes through an electronic system by providing a billing code. In
this billing code there is an identification number, the identification number aims for
taxpayers to pay certain payments. The billing code can be paid by taxpayers through
banks or post office.
Transmitter compliance is contingent upon the tax service quality rendered, excluding
the electronic system. Extremely pronounced is the impact of tax service quality, as
taxpayers who are having difficulty fulfilling their obligations will find it much simpler
to work with tax officials who provide excellent service. With the assistance, guidance,
and preparing the needs needed by taxpayers, this will certainly have a big influence on
the taxpayers themselves (Atarwaman, 2020). Comparing the expectations we have of a
customer with the performance that is evaluated of the service provider is one way to
determine the tax service quality, according to Astina and Setiawan (2018). That way, to
improve tax compliance, the quality of existing services needs to be considered so that the
image of tax services quality will be good and taxpayers will feel satisfied.

Theoretical Review and Hypotheses

Attribution Theory
According to Harvey & Weary (1984), attribution theory explains how we can determine
factors and goals related to individual behaviour. This theory also explains the dominant
external or internal factors, whether internal or external. What is meant by internal are
things that are influenced by individual attitudes, traits and characters, while external
are influenced by pressures or circumstances that have an impact on behaviour (Romadhon
& Diamastuti, 2020).
According to Brand et al. (2019), this attribution theory is a situation where individuals
are influenced by the behavior of the social environment or a person, including internal
or external attribution. The source of a person's compliance with tax laws is within himself,
but other people or groups can influence him (Karolina & Noviari, 2019). Researchers
take attribution theory because researchers will conduct empirical studies to determine
the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality on Taxpayer
Compliance in Micro, Small, and Medium Enterprises in Surabaya.

Tax Compliance
The theory of tax compliance, according to Yasa & Prayudi (2019), is a state in which a
taxpayer has satisfied all of his tax responsibilities and exercised all of his tax rights.
Furthermore, this taxpayer has demonstrated self-awareness and compliance in fulfilling
his tax responsibilities in adherence to established regulations. Tax compliance is an
obligation that must be fulfilled by taxpayers based on taxpayer perceptions and the
influence of taxpayer satisfaction with government services (Yasa & Prayudi, 2019).
Tax compliance can be defined in a multitude of ways, including as the willingness
and capacity of taxpayers to adhere to relevant tax regulations, in addition to situational
factors that dictate specific time periods and locations (Nartey, 2023). There are several
characteristics of taxpayers that can be said to be in accordance with the regulations,
namely not being late in paying taxes and not having arrears such as underpayments so
that there is no need for inspection by the DGT, careful investigation, warnings or threats
as well as the application of legal and administrative sanctions (Musimenta et al., 2017).
Several indicators of taxpayer compliance, according to Twum et al. (2020), include the
 Tax Service Quality and
fulfillment of all tax obligations, the absence of tax arrears, and the accurate and timely
Digital Tax
calculation, payment, and reporting of taxes. Additionally, it can be classified as either
Implementation
material or formal.

Implementation of e-Registration
55

DGT has established an online service system known as e-Registration which facilitates
the registration of taxpayers and PKP (Taxable Entrepreneurs). This online service by
modifying the system from manual to through a system with data connected to the
Directorate General of Taxes (Ramdani, 2019). E-Registration is intended for a person
who will register taxpayers, either an individual or an organizations. This system itself
is separated online and offline, including the system used which has a function to be a
tool to carry out online registration, which is used as a process for registering taxpayers.
Directly: Several of the goals of this electronic registration system are to facilitate the
registration, deletion, and modification of information by taxpayers from any location.
Moreover, it offers services that are more gratifying. The following are the services
rendered by the Directorate General of Tax within this system: providing services for
taxpaters to register, providing services for taxpayers to be confirmed as PKP, providing
services for data changes and deletion of taxpayers, providing services for revocation as
PKP, providing services for NPWP deletion applications, and providing services for
applications for revocation of PKP confirmation (Ramdani, 2019).

Implementation of e-Filing
Electronic filing (e-Filing) is a real-time, online system for submitting SPT. Put simply,
by utilizing the services of an application service provider authorized by the Directorate
General of Taxes, taxpayers are able to electronically submit their tax returns. Real time
indicates that confirmation from the Directorate General of Taxes can be acquired at that
moment if the SPT data, which has been completely and accurately filled out, has been
transmitted electronically. Online refers to the ability of taxpayers to report taxes via the
internet from any location and at any time (Ramdani, 2019).

Implementation of e-Billing
Reviewing the Regulation of the Director General of Taxes Article 1 paragraph (3) PER-
05/PJ/2017, the DGT e-Billing system is an electronic tax payment system that aims to
issue and manage billing codes managed by the DGT and also the part managed by the
electronic state revenue system. In addition to supporting the existing tax collection
system, the e-Billing system enables taxpayers to make autonomous tax payments and
maintains a reputation for truthfulness in tax reporting (Rahmawati & Apriliasari, 2021).
The e-billing system, accessible via the website of the Directorate General of Taxes, can
be utilized to streamline and expedite the data entry process for processing payments
and deposits within the state; prevent or minimize the likelihood of human error in the
recording of payment or deposit information performed by bank or post officers;
facilitate alternative channels for payment and deposit; and grant taxpayers access to the
system.

Tax Service Quality

According to Atarwaman (2020) that tax services are a form of service provided by tax
officials who provide tax service quality in serving the community in terms of taxpayer
payments, and overseeing the community so that the implementation of taxpayer with
the aim of making mandatory tax payments, not only that, tax officials also serve taxpayers
to the maximum. This is to ensure that WP’s tax obligations are not subject to any confusion.
IJOBP Tax officers are expected to possess comprehensive knowledge and comprehension
3(1), January 2024 of tax regulations, service quality, and perspectives on the tax system so as to effectively
promote tax compliance and awareness. According to Zahrani & Mildawati (2019), services
in the tax sector are very important, especially in fulfilling their tax obligations. A satisfactory
56 form of service is one of the causes in providing satisfaction to taxpayers. This may be
the result of taxpayers developing a more favourable perception of the tax payment
process in direct proportion to the tax service quality granted by tax officials. Non-
compliance or hesitancy on the part of taxpayers to adhere to the proper tax payment
procedure may result from tax officers providing substandard or unsatisfactory tax
service quality.

Tax Compliance in the Context of Electronic Registration, Electronic Filing, and Electronic
Billing
Larasati & Noviari (2020) state that the development of e-Registration practices for the
better will lead to increased awareness to register themselves by the public, if the
application of e-Registration does not received good development, it can lead to a
decrease in the willingness to pay taxes to carry out self-registration as taxpayers by the
public. In the interim, research conducted by Ramdani indicates that electronic
registration improves taxpayer compliance. Based on Ramdani’s research, it can be
explained that taxpayers utilize e-Registration media as a tool for registration, changing
taxpayers results and revocation of PKP.
H1: The application of e-Registration has a positive effect on Tax Compliance.

E-Filing has a positive and statistically significant impact on tax compliance,

according to studies by Dwitrayani (2020) and Ersania & Merkusiwati (2018). Taxpayers
are able to utilize the e-System’s e-filing media to file their tax returns; as a result, the
process is streamlined, secure, and expedient, and inconsistencies in the tax return
information submitted by taxpayers are reduced.
H2: The application of e-Filing has a positive effect on Tax Compliance.

According to research by Larasati & Noviari’s research (2020), electronic invoicing

systems have a subtantial and positive impact on tax compliance. The e-biling system
may indeed offer taxpayers a level of convenience during the tax payment procedure,
notwithstanding the fact that they will not be required to visit the Tax Service Office in
person. This can be caused because e-billing uses a payment process using a billing code.
H3: The application of e-Billing has a positive effect on Tax Compliance.

The Effect of Service Quality on Tax Compliance

According to a prior study by Larasati & Noviari (2020), tax compliance is positively
impacted by the efficacy of tax services. The desire of taxpayers to be cognizant of their
tax payer responsibilities and obligations will be stimulated by fiscal stewards who
provide a sense of contentment and solace. It can be inferred that an increase in the level
of service rendered by tax authorities to the community corresponds to a greater
consciousness regarding the necessity of fulfilling one’s tax obligations.
In a study conducted by Pebrina & Hidayatulloh (2020), findings were consolidated
with prior research that established a positive correlation between tax compliance and
the quality of tax services. Taxpayers can place considerable trust in tax authorities,
which enables them to exert a substantial influence.
H4: The application of tax service quality has a positive effect on Tax Compliance.

Research Methodology
Research Population and Sample
The population in this study were all MSMEs registered as taxpayer in Surabaya with a
sample of 200 MSMEs in Surabaya, then 50 MSMEs did not meet the requirements in
this study so that the total sample used by researchers was 150 MSMEs.
 Tax Service Quality and
A sample is the portion of the population that satisfies criteria that are comparable to
Digital Tax
those of the entire population. The individuals comprising the sample for this investigation
were selected utilizing the Purposive Sampling Method (Ghozali, 2021). Direct primary Implementation
sources of information respondents answer through questionnaires that have been
distributed online to taxpayers who conduct MSMEs with the following criteria: 57
respondents used are all MSMEs that already have an Taxpayer Identification Number
(NPWP); the respondents business is located in Surabaya; the respondents business has
been established for at least 2 years; and the respondents business has gross income
below 4.8 M per year.

Hypothesis Testing
Hypothesis testing in this study was carried out using multiple linear regression models
with the following equations:
Y=ɑ+𝛽1X1+𝛽2X2+𝛽3X3+𝛽4X4+Ɛ (1)

Description:
Y = Tax Compliance
ɑ = Constant
𝛽1,𝛽2, 𝛽3 dan 𝛽4 = Regression coef
X1 = e-Registration
X2 = e-Filing
X3 = e-Biling
X4 = Quality of Tax Service
Ɛ = Standard error

Results and Discussion

Overview of Research Objects
MSMEs in the city of Surabaya that satisfy the criteria for the research comprise the data
for this study. The data were collected in accordance with the research criteria through
the use of purposive sampling. A cohort of 150 MSMEs was utilized, comprising the
subsequent characteristics.

Tabel 1. Data Sample

Descreption of Criteria Data Sample
Total population of MSMEs 190
MSMEs that do not have NPWP (7)
MSMEs that have never used e-Registration, e-Filing, and e-Billing (15)
MSMEs that have not been established for more than 2 years (14)
Gross Income in a year below 4.8 M (4)
Total Data Sample 150

Measurement Model Test Results

Validity and dependability assessments were performed in the process of determining
the results of the measurement model evaluations. In defining the variables utilized in
the study, a validity test is employed to ascertain the sound a set of queries appended to
the questionnaire. Based on the r-count values for each query of each variable that exceed
the significance threshold of 0.05, the validity test results for both the independent and
dependent variables indicate that the data in this study are considered valid.
As each item’s r-count value exceeded the critical value from the r table (0.160), the
validity test for this study concluded that all items were satisfactory. The e-Registration
variable shows the highest number in question 5 of 0.832. The e-Filing variable shows
the highest number in question 1 of 0.849. The e-Billing variable shows the highest number
IJOBP in question 1 of 0.855. The tax service quality variable shows the highest number in
3(1), January 2024 question 4 of 0.835. Tax Compliance variable shows the highest number in question 2 of
0.850. So frim the existing results all items are valid because they have been tested for
validity using pearson correlation.
58 Following the completion of the validity test, the reliability test is conducted. Based
on the assessed outcomes, it can be concluded that all variables exhibit reliability, as
evidenced by the Cronbach’s alpha values surpassing 0.6. Cronbach’s alpha for the e-
Registration variable is 0.901. As a consequence, the e-Registration variable can be
deemed reliable. On the e-Filing variable, Cronbach’s alpha is 0.879 with this result the
e-Filing variable is reliable. On the e-Billing variable Cronbach’s alpha is 0.890 with these
results the e-Billing variable is reliable. On the tax service quality variable Cronbach’s
alpha of 0.901 with this result the tax service quality variable is reliable. Cronbach’s alpha
for the tax compliance variable is 0.901. As a consequence, the tax compliance variable
can be considered reliable.

Classical Assumption Test Results

This paper performed several classical assumptions tests. They are normality test and
multicollinearity test, which are displayed in Table 2 and Table 3 respectively.

Tabel 2. Results of Normality Tests

One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 150.00000000
Normal Parameters Mean 0.00000000
Std. Deviation 1.68456959
Most Extreme Differences Absolute 0.06200000
Positive 0.06200000
Negative -0.05200000
Kolmogorov-Smirnov Z 0.06200000
Asymp. Sig. (2-tailed) 0.20000000

The purpose of conducting this test in Table 2 is to determine whether the data
exhibits a normal distribution. Given that the Kolmogorov-Smirnov significance value
is 0.200 and the obtained results are greater than 0.05, it is possible to conclude that the
obtained results have been generated normally at that level of significance.

Multicollinearity and Heteroscedasticity Test

The values of the independent variable with VIF values below 10 and tolerance value
above 0.1 are displayed in Table 3. The results of this test indicate that each independent
variable does not exhibit any intercorrelation. Thus, it is possible to conclude that the
regression model passed this evaluation.

Tabel 3. Results of Multicollinearity and Heteroscedasticity Tests Results

Variabel Penelitian Tolerance VIF t Sig.
e-Registration 0.331 3.019 0.340 0.734
e-Filling 0.361 2.622 -0.031 0.976
e-Billing 0.394 2.537 0.426 0.671
Tax Service Quality 0.389 2.570 -0.400 0.690

By examining heteroscedasticity, one can determine whether or not variances in a

regression model are unequal. To demonstrate that this test is feasible using the Glejser
method. The significance value on the independent variable ≥ 0.05. That way, the conclusion
from these results is that heteroscedasticity does not occur but homoscedasticity occurs.
 Tax Service Quality and
Hypothesis Test Results
Digital Tax
It can be concluded that the obtained F value of 99.779 is greater than the critical F value Implementation
of 2.434 from the F table. Furthermore, the significance value of 0.000 indicates that the
F value is less than 0.05. Thus, it can be stated that the Tax Compliance variable is 59
significantly impacted by the independent variables simultaneously.

Tabel 4. Hypothesis Test Results

ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 1163.845 4 290.961 99.779 0.000
Residual 422.828 145 2.916
Total 1586.673 149
Model t Significant Information
e-Registration 3.631 0.000 H1 accepted
e-Filling 3.254 0.001 H2 accepted
e-Billing 3.052 0.030 H3 accepted
Tax Service Quality 3.821 0.000 H4 accepted
Model R R2 Adjusted R. Square Std. Error of the Estimate
1 0.856 0.734 0.726 1.708

The purpose of the t test is to determine whether the dependent or independent

variable, in this case tax compliance, is statistically significant. To conduct the t test, the
t count is compared to the t table value of 1.976. Based on the t count > t table results, it
can be concluded that all four independent variables exert an impact on the dependent
variable. Since the value of the independent variable is less than 0.05, it can be inferred
that these factors significantly impact the tax compliance of MSME taxpayers.
The t-test of 3.631 for the effect of e-Registration on Tax Compliance was significant
at 0.00%. Consequenty, e-Registration notably impacts tax compliance in micro, small
and medium enterprises (MSMEs) in a positive way. Based on the findings of this study,
H1 can be supported.
The examination of the relationship between e-Filing and Tax Compliance yielded a
t-value of 3.254, surpassing the critical value form the t table (1.976), with a significance
level of 0.001. Conclusion, the positive effect of e-filing on tax compliance among
MSMEs has been established. This suggests that the second hypothesis, positing that e-
filing positively impacts tax compliance among MSMEs, is supported and that this
impact is statistically significant.
The analysis of the impact of e-Billing on tax compliance yielded a t-statistic of 3.052,
with a significance level of 0.03. Thus, H3, which states that e-Billing has a significant and
positive impact on tax compliance among MSMEs, is validated.
The significance level for the test of the relationship between tax service quality and
tax compliance was 0.000, and the resulting t-value was 3.821. This demonstrates that
H4, which states that the attitude of taxpayers has a substantial impact on tax compliance
in MSMEs, is supported.
At 0.734, the R Square value indicates that the independent variables account for
73.4% of the variance in Tax Compliance; the remaining 26.6% is attributable to
extraneous variable that were not considered in this research.

Discussion
The results of these tests show that e-Registration has an effect on Tax Compliance for
MSME taxpayers. Thus, hypothesis one (H1) is accepted because people feel a positive
influence from the existence of e-Registration. The first hypothesis test results show that
e-Registration has a favorable and significant impact on Tax Compliance. This means
that the usefulness of e-Registration is accompanied by high tax compliance. MSME
IJOBP actors in Surabaya support the existence of the e-System in order to make it easier for
3(1), January 2024 taxpayers to carry out their tax obligations. This is in line with the results of Ramdani’s
research (2019), namely e-Registration has a positive effect on Tax Compliance. Thus, it
can be concluded that taxpayers feel the benefits of e-Registration media as a means to
60 register as a taxpayer, changes to taxpayer data, and so on. In addition, the use of e-
Registration also supports attribution theory which states that compliance in oneself or
on internal factors for understanding the existing taxation rules in Indonesia.
The results of the T test concluded that the significance value of e-filing ≤ 0.05. The
result of the test, that e-filing has an effect on tax compliance. Thus, hypothesis two (H2)
is accepted based on what the public feels about the positive effect of e-filing. The results
of the second hypotesis test show that e-filing has a positive and significant impact on
tax compliance. This can be interpreted that along with the implementation of good e-
filing, it will further increase taxpayer compliance. Taxpayers will become more
compliant if they use e-filing because the operation process is easy, so that the presence
of e-filing makes taxpayers spend less. This is in line with the results of Dwitrayani’s
research (2020) and Ersania & Merkusiwati (2018) shows that e-filling has a positive
effect on tax compliance. The study also states that taxpayers feel the benefits of e-filing
media as a means of submitting tax returns, so that it can be used safely, quickly in order
to minimize errors in filling out taxpayer tax returns. In addition, the use of e-filing also
supports attribution theory which states that compliance is in oneself or in internal
factors for understanding the existing taxation rules in Indonesia.
The results of the T test concluded that the significance value of e-filing ≤ 0.05. The
results of these tests indicate that e-billing has an effect on tax compliance in MSMEs.
Thus, hypothesis three (H3) is accepted because people feel a positive influence from e-
billing. The results of the third hypothesis test show that e-billing has a positive and
significant impact on tax compliance. This can be interpreted that along with the
implementation of good e-billing, it will further improve taxpayer compliance. Taxpayers
will become more compliant if they use e-billing because it provides convenience to
taxpayers in the payment process, so that the presence of e-billing makes it more
effective and efficient. This is in line with the results of research by Larasati & Noviari
(2020) and Safitri et al. (2021), e-billing has a positive effect on tax compliance. Thus, tax
compliance for MSME taxpayers will increase along with better e-billing implementation
because e-billing provides taxpayers with convenience in paying their taxation. In
addition, the use of e-billing also supports attribution theory which states that compliance
in oneself or on internal factors for understanding the existing taxation rules in Indonesia.
Based on the results of the T test, it can be concluded that the significance value of
tax service quality is more than 0.05. The results of these tests indicate the effect of tax
service quality on tax compliance of MSME taxpayers. Thus, hypothesis four (H4) is
accepted because people feel a positive influence from the quality of tax services. The
results of the fourth hypothesis test show that tax service quality has a positive and
significant impact on tax compliance. This can be interpreted that along with the
implementation of good tax service quality, it will further increase taxpayer compliance.
Taxpayers will become more compliant with the existence of good and maximum
performance from the fiscal service, so that good service will certainly increase tax
compliance in taxpayers. This is in line with the results of research by Pebrina &
Hidayatulloh (2020), that the quality of tax services has a positive influence on taxpayer
compliance. Thus, it can be concluded that the impact provided by the fiscal servant is
quite influential on tax compliance itself because good fiscal services will give trust to
taxpayers. In addition, the use e-filing also supports attribution theory which states that
external factors also affect taxpayer compliance through the facilities offered by the tax
authorities.

Conclusions and Recommendations

This study was conducted to determine the effect of e-Registration, e-Filing, e-Billing,
and Tax Service Quality on Tax Compliance. In the existing results conducted using a
 Tax Service Quality and
sample of MSME taxpayers in Surabaya with several criteria, that MSMEs carry out tax
Digital Tax
compliance which is indicated by positive results. This also shows that MSMEs,
Implementation
especially in Surabaya, already have an awareness of the importance of taxes for the
development and progress of the country.
In addition, the government also provides support for MSMEs in carrying out their 61
tax obligations. This is shown by providing technological facilities, namely the growing
e-system, tax service by telephone, and tax service offices. The government also often
conducts socialization to MSMEs with its business development system program which
helps MSMEs calculate, pay and report their taxes.
The implications in this study are in accordance with attribution theory where the
attitude of taxpayers will be formed on what they feel and receive from benefits,
treatment and services. That way, of course, tax payers will feel these benefits which will
increase compliance with their taxation.
There are limitations in the study, namely the use of MSME samples only in the city
of Surabaya. Therefore, future research can expand the MSME sample used, for example
MSMEs in Java Island. Future researchers can also add other variables related to digital
tax implementation.

References
Astina, I. P. S., & Setiawan, P. E. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas
Pelayanan Fiskus dan Kesadaran Wajib Pajak terhadap Tingkat Kepatuhan WPOP. E-Jurnal
Akuntansi Universitas Udayana, 23(1), 1–30.
Atarwaman, R. J. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Kualitas Pelayanan
Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 6(1), 39–51.
Brand, M., Wegmann, E., Starks, R., Müller, A., Wölfling, K., Robbins, T. W., & Potenza, M. N.
(2019). The Interaction of Person-Affect-Cognition-Execution (I-PACE) Model for Addictive
Behaviors: Update, Generalization to Addictive Behaviors Beyond Internet-Use Disorders,
and Specification of the Process Character of Addictive Behaviors. Neuroscience & Biobehavioral
Reviews, 104, 1–10.
Dwitrayani, M. C. (2020). Pengaruh Penerapan E-billing System, E-filing System dan Penurunan Tarif
Pajak Penghasilan Final terhadap Kepatuhan Wajib Pajak Pelaku UMKM di Kota Denpasar. 2.
Efriyenti, D. (2018). Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan Serta
Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Terdaftar di Kantor
Pelayanan Pajak Pratama Kota Batam. Akrab Juara: Jurnal Ilmu-Ilmu Sosial, 2(3), 49–62.
Ersania, G. A. R., & Merkusiwati, N. K. L. A. (2018). Pengaruh Penerapan E-system Perpajakan
terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 1882.
https://doi.org/10.24843/EJA.2018.v22.i03.p09
Farouq, M. (2018). Hukum Pajak di Indonesia. Prenada Media.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 up date PLS regresi (10th
ed.). Badan Penerbit Universitas Diponegoro.
Harvey, J. H., & Weary, G. (1984). Current Issues in Attribution Theory and Research. Annual
Review of Psychology, 35, 427–460.
Karolina, M., & Noviari, N. (2019). Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol
Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 28(2), 800.
https://doi.org/10.24843/EJA.2019.v28.i02.p01
Larasati, A. P., & Noviari, N. (2020). Pengaruh E-Registration, E-Billing dan Pelayanan Fiskus
terhadap Kemauan Membayar Pajak. Jurnal Ilmu dan Riset Akuntansi, 9(6).
Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017).
Tax Compliance of Small and Medium Enterprises: A Developing Country Perspective.
Journal of Financial Regulation and Compliance, 25(2), 149–175. https://doi.org/10.1108/JFRC-08-
2016-0065
Nartey, E. (2023). Tax Compliance of Small and Medium Sized Enterprises in Ghana. International
Journal of Sociology and Social Policy.
Pebrina, R., & Hidayatulloh, A. (2020). Pengaruh Penerapan E-SPT, Pemahaman Peraturan Perpajakan,
Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak. Jurnal Ilmiah
Ekonomi dan Bisnis, 17(1), 1–8.
IJOBP Putra, A. A., & Marsono, S. (2020). Pengaruh Penerapan Sistem Online Pajak (E-Registration, E-
3(1), January 2024 Filing, dan E-Billing) terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi. ADVANCE,
7(1), 45–55.
Rahmawati, E., & Apriliasari, V. (2021). Insentif PPH Final Ditanggung Pemerintah Selama
Pandemi COVID-19 Bagi UMKM yang Memiliki Peredaran Bruto Tertentu. Jurnal Pajak Dan
62
Keuangan Negara (PKN), 3(1), 81–97. https://doi.org/10.31092/jpkn.v3i1.1273
Ramdani, D. (2019). Pengaruh Penerapan e-Registration, e-Filing dan e-Billing terhadap Kepatuhan
Wajib Pajak. ISEI Accounting Review, 3(2), 58–66.
Romadhon, F., & Diamastuti, E. (2020). Tax Compliance: A Theoretical Analysis Based on the Perspective
of Attribution Theory. 14(1).
Safitri, S., Diana, N., & Sari, A. F. K. (2021). Pengaruh Penerapan E-Registration, E-Filing dan E-
Billing terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kota Malang 2021. Jurnal
Ilmiah Riset Akuntansi, 10(11).
Sedyastuti, K. (2018). Analisis Pemberdayaan UMKM dan Peningkatan Daya Saing dalam Kancah
Pasar Global. INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia, 2(1), 117–127.
https://doi.org/10.31842/jurnal-inobis.v2i1.65
Sopiah, A. (2023, January 3). Duh! Tingkat Kepatuhan Lapor SPT 2022 Tak Sampai 90%. CNBC
Indonesia. https://www.cnbcindonesia.com/news/20230103173438-4-402504/duh-tingkat-
kepatuhan-lapor-spt-2022-tak-sampai-90
Susilo, A., & Syahdan, S. A. (2022). Pengaruh Penerapan Sistem E-Filling, E-Billing, dan Kebijakan
Insentif Pajak terhadap Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Banjarmasin. In
Prosiding National Seminar on Accounting UKMC, 1(1).
Twum, K. K., Amaniampong, M. K., Assabil, E. N., Adombire, M. A., Edisi, D., & Akuetteh, D. C.
(2020). Tax Knowledge and Tax Compliance of Small and Medium Enterprises in Ghana. 21(5), 10.
Wahyudi, A. (2021). Pengaruh Penerapan Sistem E-Filing, Penerapan Sistem E-Billing, Kebijakan
Insentif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi Kesatuan,
9(2), 299–308.
Yasa, I. N. P., & Prayudi, M. A. (2019). Nilai-Nilai Etika Berbasis Kearifan Lokal dan Perilaku
Kepatuhan Perpajakan. Jurnal Ekonomi dan Bisnis, 22(2), 361–390. https://doi.org/10.24914/jeb.
v22i2.2527
Zahrani, N. R., & Mildawati, T. (2019). Pengaruh Pemahaman Pajak, Pengetahuan Pajak, Kualitas
Pelayanan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal
Ilmu dan Riset Akuntansi, 8(4).