The Effect of Internal and External Factors on Tax Compliance in SMEs, Padang, Indonesia
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Taxpayer compliance can be influenced by internal factors and external factors. Internal factors are factors that originate from within the taxpayer themselves and relate to individual characteristics that trigger the implementation of tax obligations. External factors are factors that come from outside of the taxpayer, such as the situation and circumstances surrounding the taxpayer. This study proposed the influence of internal factors and external factors on tax compliance. There are 2 hypotheses tested and the results show that business characteristics and owner characteristics have no significant effect on tax compliance in SME, Padang, Indonesia.
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