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All Journal The Contrarian: Finance, Accounting, and Business Research
Ananda Fadillah Tiwidjono
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tax knowledge, taxpayer awareness, and NPWP compliance among MSME operators: Evidence from Kalawat District, North Minahasa Regency Ananda Fadillah Tiwidjono; Harijanto Sabijono; Priscillia Weku
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.512

Abstract

Low registration of Taxpayer Identification Numbers (NPWP) among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent barrier to tax compliance in Indonesia. Existing evidence on the behavioral antecedents of MSME compliance is largely drawn from major cities, while district-level evidence from regional economies is scarce. Drawing on the Theory of Planned Behavior, this study examines the effects of tax knowledge and taxpayer awareness on the compliance of MSME operators in Kalawat District, North Minahasa Regency, the district with the highest concentration of MSMEs in the regency (732 business units). A quantitative associative design was employed. Primary data were collected through a structured questionnaire administered to 88 MSME operators, with the sample size determined using the Slovin formula and respondents selected through purposive sampling. The data were analyzed using multiple linear regression in SPSS version 27. The results show that tax knowledge and taxpayer awareness each have a positive and significant effect on MSME operators’ compliance, and that both variables jointly explain compliance significantly. Taxpayer awareness has the larger relative contribution. These findings suggest that compliance among MSME operators depends not only on knowing tax rules but, more strongly, on the willingness to comply voluntarily. The study therefore recommends that tax authorities and local governments pair tax education with efforts to build taxpayer awareness, including NPWP registration assistance targeted at MSMEs. The findings are limited to one district and a modest sample, so generalization should be made with caution.
Co-Authors Harijanto Sabijono Priscillia Weku