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All Journal Optimal: Jurnal Ekonomi dan Manajemen
Salwa Rahmi Dwiseptiani
Universitas Pasundan

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Pengaruh Tingkat Kesadaran dan Pemahaman Wajib Pajak UMKM terhadap Kepatuhan Pajak di Bandung Raya Salwa Rahmi Dwiseptiani; Syifa Ifanka; Tanissa Shalsadilla
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10567

Abstract

The contribution of Micro, Small, and Medium Enterprises (MSMEs) to the economy needs to be evaluated in depth because, although their impact is quite significant, tax revenue from this sector remains relatively low. The purpose of this study is to examine the effect of the level of taxpayer awareness and understanding on tax compliance among MSMEs in the Greater Bandung area. This research uses a quantitative method based on data obtained through the distribution of questionnaires. A total of 40 MSME actors in the Greater Bandung area were used as the research sample. Data analysis was conducted using multiple linear regression with the assistance of Microsoft Excel. The partial result show that the level of taxpayer awareness does not have an effect on tax compliance, while taxpayer understanding has a positive and significant effect with a regression value of 94%. Simultaneously, both taxpayer awareness and understanding have a positive and significant effect on tax compliance. The coefficient of determination indicates that 92.2% of tax compliance can be explained by the factor of taxpayer awareness and understanding, while the remaining 7.8% is influenced by other factors outside the scope of this study. Based on these findings, it can be concluded that tax understanding is the main factor in improving MSME tax compliance; therefore, efforts to enhance tax education and literacy need to be increased on an ongoing basis.
Co-Authors Syifa Ifanka Tanissa Shalsadilla