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This study aims to analyze and explain the impact of digital socialization on tax compliance, analyze and explain the impact of tax administration digitalization on tax compliance, analyze and explain the impact of taxpayer motivation on tax compliance, analyze and explain the impact of digital socialization on taxpayer motivation, analyze and explain the impact of tax administration digitalization on taxpayer motivation, motivation, analyze and explain the impact of digital socialization on tax compliance through taxpayer motivation, analyze and explain the impact of tax administration digitalization on tax compliance through taxpayer motivation, and analyze and explain the impact of tax understanding on tax compliance through taxpayer motivation. The population in this study consists of 624 MSMEs. The sampling technique used the Slovin formula, resulting in a sample of 244 respondents. The data analysis technique used SEM-PLS. The analysis results indicate that digital socialization impacts tax compliance. Tax administration digitalization impacts tax compliance. Taxpayer motivation impacts tax compliance. Digital socialization impacts unpaid motivation. Tax administration digitalization impacts unpaid motivation. Digital socialization impacts tax compliance through taxpayer motivation. Tax administration digitalization impacts tax compliance through taxpayer motivation.
Agustina et al. (Sat,) studied this question.