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Defany Diah Pramudita
Universitas Negeri Surabaya
Humanities Education Social Sciences

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The Influence of Tax Understanding, Service Facilities, and Tax Morale on MSME Taxpayer Compliance Defany Diah Pramudita; Moh. Danang Bahtiar
Journal of Educational Management Research Vol. 5 No. 4 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i4.2444

Abstract

This study aims to examine the effects of tax understanding, service facilities, and tax morale on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers. Understanding the factors influencing compliance is crucial for improving tax revenue and promoting responsible business practices. A quantitative research approach was employed, with data collected from micro-scale MSME taxpayers through purposive sampling. The data were analyzed using multiple linear regression to determine both the individual and simultaneous effects of the independent variables on taxpayer compliance. The results indicate that tax understanding, service facilities, and tax morale each have a positive and significant impact on MSME taxpayer compliance. Collectively, these factors contribute substantially to compliance behavior, highlighting the importance of integrating knowledge, accessible services, and ethical awareness in tax management. The findings imply that enhancing taxpayer education, improving the quality of service facilities, and fostering moral awareness among taxpayers can effectively increase compliance levels. These insights provide valuable guidance for policymakers and tax authorities aiming to optimize voluntary tax compliance in the MSME sector.
Co-Authors Moh. Danang Bahtiar