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All Journal AKRUAL: Jurnal Akuntansi
Nik Amah
Accounting Department, Faculty of Economics and Business, Universitas PGRI Madiun
Economics, Econometrics & Finance

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Integrating Tax Sanctions and Trust Through Tax Awareness to Explain MSME Taxpayer Compliance: The Theory of Planned Behavior Approach Nik Amah; Nanik Ermawati; Desy Nur Pratiwi; Anggita Putri Pramudyawati
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p270-292

Abstract

Abstract Introduction: Taxes are a major source of state revenue, but the level of tax compliance among MSMEs in Indonesia remains relatively low despite this sector's significant contribution to the economy. This study aims to analyze behavioral factors influencing MSME taxpayer compliance using the Theory of Planned Behavior perspective. Background Problem: The gap between the growth in the number of MSMEs and low tax compliance indicates a behavioral problem. Therefore, the research question is: What is the role of tax sanctions and trust in the government in influencing MSME taxpayer compliance through tax awareness? Novelty: This study offers novelty by integrating law enforcement-based and trust-based compliance approaches by examining the mediating role of tax awareness, a phenomenon that has not been widely studied simultaneously in the MSME context. Research Method: This study uses a quantitative, causal, and associative approach with primary data in the form of questionnaires from 142 MSMEs in Madiun City. Data analysis was conducted using Smart Partial Least Squares (Smart-PLS) through testing of measurement and structural models. Findings: The results of this study indicate that tax sanctions and trust in the government have a positive influence on taxpayer awareness and tax compliance, and tax awareness is proven to significantly mediate this relationship. Conclusion: MSME tax compliance is influenced not only by sanction enforcement but also by psychological factors such as trust and tax awareness. These findings imply that tax policy needs to combine regulatory approaches and building public trust to sustainably improve tax compliance.
The Influence of Hexahelix Model on The Sustainability of MSMEs: The Moderating Effect of Frugal Strategy Richo Diana Aviyanti; Nik Amah; Elly’s Mersina Mursidik
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n02.p475-487

Abstract

Background Problem: Existing studies have largely examined Hexahelix collaboration or frugal innovation separately, providing limited empirical evidence on how frugal strategy enhances the effectiveness of multi-actor collaboration in supporting MSME sustainability, particularly in medium-sized cities. Novelty: This study contributes by integrating the Hexahelix model and frugal strategy into a single empirical framework, positioning frugal strategy as a moderating variable. It also provides evidence from Madiun City, Indonesia, a regional context that remains underrepresented in sustainability research. Method: A quantitative survey was conducted among 180 MSMEs selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results/Findings: The results reveal that the Hexahelix model significantly improves MSME sustainability. Frugal strategy not only has a positive direct effect on sustainability but also strengthens the influence of Hexahelix collaboration by enabling MSMEs to transform external support into resource-efficient, environmentally friendly, and competitive business practices. Conclusion: The findings extend the Hexahelix framework by demonstrating that collaborative success depends on both stakeholder synergy and MSMEs' internal frugal capabilities. Integrating collaborative governance with frugal strategies can enhance MSME competitiveness while promoting long-term economic, social, and environmental sustainability.
Co-Authors Anggita Putri Pramudyawati Desy Nur Pratiwi Elly’s Mersina Mursidik Nanik Ermawati Richo Diana Aviyanti