Pengaruh Insentif Pajak pada Hubungan antara Digitalisasi, Sosialisasi, Kompleksitas dan Kepatuhan Wajib Pajak

The research objective is to determine the effect of digitizing tax services, socialization and complexity on taxpayer compliance with incentives as a moderating variable. number samples obtained was 384 respondents using proportional stratified sampling technique. Data collection carried out questionnaire survey method. data analysis technique used Partial Least Square (PLS). Based results, digitization have positive individual for Micro, Small & Medium Enterprises (MSMEs), but has no significant MSME actors. Tax weaken services strengthen not been able play role variable actors.
 Keywords: Digitalization Of Services; Socialization; Complexity; Individual Taxpayer Compliance MSME, Incentives