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All Journal Jurnal Paradigma Akuntansi
Ellen Valeria
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI JAKARTA BARAT Ellen Valeria; Sriwati
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38905

Abstract

This study seeks to investigate how tax knowledge, taxpayer awareness, tax understanding, and administrative sanctions influence compliance behavior among MSME taxpayers operating in the West Jakarta region. A total of 270 sample units were determined based on a set of specific criteria through a purposive sampling approach. Data were processed by means of SPSS version 32 and SmartPLS version 4.1.1.8 as the primary analytical tools. The analysis confirms that tax knowledge alongside taxpayer awareness serve as significant drivers of increased fiscal compliance among MSME operators. In contrast, tax understanding and administrative sanctions failed to demonstrate a meaningful contribution to MSME taxpayer compliance. These findings affirm that sustained tax education programs and the strengthening of taxpayers' fiscal awareness represent strategic approaches to fostering tax compliance within the MSME sector.
Co-Authors Sriwati