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.
Tax Compliance, Tax Regulations, Taxation Penalties
International Journal of Trend in Scientific Research and Development - IJTSRD having
online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International
Journal which provides rapid publication of your research articles and aims to promote
the theory and practice along with knowledge sharing between researchers, developers,
engineers, students, and practitioners working in and around the world in many areas
like Sciences, Technology, Innovation, Engineering, Agriculture, Management and
many more and it is recommended by all Universities, review articles and short communications
in all subjects. IJTSRD running an International Journal who are proving quality
publication of peer reviewed and refereed international journals from diverse fields
that emphasizes new research, development and their applications. IJTSRD provides
an online access to exchange your research work, technical notes & surveying results
among professionals throughout the world in e-journals. IJTSRD is a fastest growing
and dynamic professional organization. The aim of this organization is to provide
access not only to world class research resources, but through its professionals
aim to bring in a significant transformation in the real of open access journals
and online publishing.