MENYELISIK KEPATUHAN PAJAK PELAKU UMKM DI WILAYAH JABODETABEK DARI PERSPEKTIF CREATIVE TAX MORALE

The reason why people pay taxes is still questionable in various tax compliance literatures. Tax morale believed to be one of the factors that motivate taxes. This study aims analyze determinants influencing level compliance. Using a questionnaire survey and multivariate test procedure, this shows can increased by decreasing corruption, improving efficiency government spending, increasing fairness taxation system, reducing rates, addressing financial constraints. In addition, also proves there significant difference on between age category, while other socio-demographic socio-economic categories have no difference. results are expected add references literature become consideration for authorities Keywords: morale, compliance, MSME.