The target of the Directorate General of Taxes
(DGT) to increase the State Budget and Revenue
Expenditures (APBN) is to increase revenue in the
taxation sector. However, the level of taxpayer
compliance in Indonesia is still very low. This research
analyzes and review the effect of changes in the final PPh
PP 46 rate of 2013 (1%) to PP 23 of 2018 (0.5%), the
period of imposition of the Final PPh rate, and the
awareness of taxpayers compliance with macro, small,
and medium enterprises (MSME) agency. The population
of the research includes all corporate taxpayers who have
businesses in Jabodetabek (Jakarta, Bogor, Depok,
Tangerang, Bekasi) with the acquisition of 100 samples.
Primary data were analyzed using the SEM (Structural
Equation Models) method with PLS software.
The results showed that changes in tax rates had a
significant effect on tax compliance, changes in the period
of imposition of tax rates had no significant effect on tax
compliance, and tax awareness had a significant effect on
tax compliance. It is hoped that this research will become
one of the regulators' compliance, especially corporate
MSME taxpayers. considerations in implicating policies
related to increasing taxpayer
Keywords : Changes in Tax Rates, Changes in the Period of Time of Imposition of Tax Rates, Tax Awareness, Tax Compliance.