Understanding Tax Regulations, Tax Awareness, Tax Penalties, and Compliance among Small, Medium, and Micro Enterprises SMMEs

The purpose of this study was to know whether the level of the tax payer's understanding on tax regulation, the service quality of the tax officers, and the perception of taxation penalties impact on SMMEs tax payer's compliance either partially or simultaneously. The population in this research was SMMEs entrepreneurs who have business in DIli region. The sampling technique was by purposive sampling of 40 respondents. This research used primary data in the form of questionnaires. This research used quantitative methods with multiple regression analysis models. The results of this research indicated that the level of the tax payer's understanding on tax regulation, the service quality of the tax officers, and the perception of taxation penalties have positive and significant influenced on SMMEs tax payer's compliance. Francisco Maria Fátima Ximenes "Understanding Tax Regulations, Tax Awareness, Tax Penalties, and Compliance among Small, Medium, and Micro Enterprises (SMMEs)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-4 , August 2024, URL: https://www.ijtsrd.com/papers/ijtsrd67118.pdf Paper Url: https://www.ijtsrd.com/economics/finance/67118/understanding-tax-regulations-tax-awareness-tax-penalties-and-compliance-among-small-medium-and-micro-enterprises-smmes/francisco-maria-fátima-ximenes