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All Journal Jurnal Publikasi Ekonomi dan Akuntansi
O, Feriyanto
Universitas Teknologi Digital
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengetahuan dan Kesadaran Wajib Pajak terhadap Kepatuhan Pembayaran Pajak UMKM di Kecamatan Kiaracondong Ranti Widia; O, Feriyanto
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7663

Abstract

This study aims to examine the influence of taxpayer knowledge and taxpayer awareness on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kiaracondong District. The study was motivated by the fact that many MSME taxpayers have not fully complied with their tax obligations despite the continuous increase in the number of registered taxpayers. A quantitative approach employing descriptive and verificative methods was adopted. Data were collected through questionnaires distributed to 100 MSME owners selected using purposive sampling. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination with IBM SPSS Statistics version 26. The findings indicate that taxpayer knowledge does not have a significant effect on tax compliance. In contrast, taxpayer awareness has a positive and significant influence on tax compliance. Furthermore, taxpayer knowledge and taxpayer awareness simultaneously have a significant effect on the tax compliance of MSMEs in Kiaracondong District. These findings imply that improving tax compliance requires not only adequate knowledge of taxation but also stronger awareness and willingness among taxpayers to fulfill their tax obligations voluntarily in accordance with applicable regulations.
Co-Authors Ranti Widia