MAXIMIZING THE INDONESIAN’S TAX REVENUE FROM MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) SECTOR

Micro, Small, and Medium Enterprises (MSMEs) have an essential role in Indonesian's economy. However, the contribution of MSMEs to Indonesian taxation is still far from reaching maximum point. This research examines effect three critical factors on tax compliance among Micro Indonesia, namely Tax Knowledge, Rate, Equity Fairness, by using multiple regression. An online survey was conducted collect data 122 respondents Surabaya focused micro-enterprises taxpayers. The result indicates that Fairness significantly impact micro-business Knowledge had most significant behavior