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All Journal Jurnal Reviu Akuntansi dan Keuangan
Erta Kurnia Puspa
Accounting Department, School of Accounting Master of Accounting, Bina Nusantara University, Jakarta, Indonesia
Economics, Econometrics & Finance

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Exploring VAT Registration Decision Among SMEs: The Influence of Tax Rate Perception and The Moderating Role of Knowledge Erta Kurnia Puspa; Heny Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.44726

Abstract

Purpose: This study aims to examine the perception of tax rates on the decision of MSMEs to register as PKP, as well as the role of tax knowledge moderation in this relationship. There is a significant research gap because registration is a crucial behavioral threshold that determines the starting point of the compliance process and has an impact on the effectiveness of VAT policies. Methodology/approach: This study uses a quantitative approach with a questionnaire method, which involves as many as 106 owners or managers of MSMEs in the DKI Jakarta and Thousand Islands areas. This study was analyzed using the PartialLeast Squares (PLS-SEM) method. Findings: The findings indicate that perceptions of VAT rate increase positively and significantly SMEs' decision to register as PKP, administrative burdens have significant negative effects, whereas tax digitalization readiness has significant positive effects. Practical implications: The study concludes that policy efforts should prioritize the simplification of tax administration and the strengthening of an integrated digital tax system, accompanied by effective tax education initiatives. Originality/value: This study expands the literature related to tax compliance by placing the registration decision as a formal compliance for SME’s taxpayers.
Co-Authors Heny Kurniawati