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All Journal Journal of Artificial Intelligence and Digital Business
Vinanti Putri Lestari
Universitas Pasundan
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Pengaruh Pemahaman dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Jawa Barat Tahun 2025 Vinanti Putri Lestari; Zahra Najla Azzhariyah S; Raina Sifa Daniyati; Melisah Melisah; Nursabila Ramadhani; Fathir Ghafara Ichsan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.5386

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is a key factor in supporting government revenue and maintaining the effectiveness of the taxation system. Nevertheless, compliance among MSME taxpayers remains a challenge, particularly due to varying levels of tax understanding and tax knowledge. This study aims to examine the influence of tax understanding and tax knowledge on MSME tax compliance in West Java Province. A quantitative approach was employed using a survey of 52 MSME owners selected through purposive sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²) analysis. The findings indicate that the research instrument demonstrated a high level of reliability, with a Cronbach’s Alpha value of 0.929. The results further show that tax understanding has a positive and significant effect on MSME tax compliance, while tax knowledge does not have a statistically significant individual effect. Simultaneously, both variables have a significant effect on tax compliance. The coefficient of determination (R²) of 0.682 indicates that 68.2% of the variation in MSME tax compliance can be explained by tax understanding and tax knowledge, while the remaining 31.8% is attributable to factors beyond the scope of this study. These findings suggest that improving MSME tax compliance requires strengthening taxpayers’ practical understanding of taxation through continuous education, assistance programs, and simplified tax administration procedures.
Co-Authors Fathir Ghafara Ichsan Melisah Melisah Nursabila Ramadhani Raina Sifa Daniyati Zahra Najla Azzhariyah S