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All Journal Populer: Jurnal Penelitian Mahasiswa
Selvi Selvi
Institut Agama Islam Negeri Bone
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pengetahuan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Pajak Umkm di Kab. Bone Selvi Selvi; Abd Rasyid R; Masyhuri Masyhuri
Populer: Jurnal Penelitian Mahasiswa Vol. 5 No. 2 (2026): Juni: Populer: Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v5i2.5233

Abstract

This study aims to analyze the influence of tax knowledge and taxpayer awareness on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Bone Regency. The background of this study is based on the fact that MSME tax compliance remains low despite this sector’s significant contribution to government revenue, indicating a gap between the level of tax knowledge and awareness and compliance behavior in fulfilling tax obligations. This study employs a quantitative approach using an associative-causal research design. Data were collected through a questionnaire distributed to 103 MSME operators at Palakka Central Market, selected using random sampling. Data analysis methods included descriptive statistical analysis, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS software. The results show that tax knowledge and taxpayer awareness, both partially and simultaneously, have a positive and significant effect on MSME tax compliance. These findings indicate that increasing tax knowledge and awareness plays a crucial role in promoting tax compliance, and are consistent with the theory of planned behavior, which explains that cognitive factors and awareness can shape the intention and behavior of taxpayer compliance.
Co-Authors Abd Rasyid R masyhuri masyhuri