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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Awalia Kurniawati
Universitas Negeri Surabaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Analysis of Understanding of PP No. 55 of 2022 and the Role of Tax Consultants on Tax Compliance among MSMEs in Surabaya during Economic Recovery Awalia Kurniawati; Lintang Venusita
Formosa Journal of Multidisciplinary Research Vol. 4 No. 6 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i6.252

Abstract

This study aims to examine whether taxpayers' understanding of PP No. 55 of 2022 and the role of tax consultants influences tax compliance among MSMEs in the food and beverage sector. This research employs a descriptive quantitative method, and data were collected through a survey using questionnaires, which were analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study indicate that understanding of PP No. 55 of 2022 and the role of tax consultants have a significant positive impact on the tax compliance level of MSMEs in Surabaya. The study concludes that effective tax socialization and support from tax consultants are crucial in raising awareness and improving tax compliance among MSMEs.
Co-Authors Lintang Venusita