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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI MANAJEMEN AKUNTANSI eCo-Buss JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Kendali Akuntansi Indonesian Journal of Multidisciplinary on Social and Technology
Ika Listyawati
Universitas AKI
Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN SEMARANG: THE ROLE OF TAX LITERACY, TAX SOCIALIZATION, AND THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM Sri Kawuri; Ika Listyawati; Duffin; Dewi Rafiah Pakpahan; Adi Harianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the effect of tax literacy, tax socialization, and the implementation of the Core Tax Administration System on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Semarang. MSMEs play a significant role in Indonesia’s economy; however, their level of tax compliance remains relatively low, creating challenges for optimizing tax revenue. Therefore, understanding the factors that influence compliance is essential. This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers in Semarang. The sampling technique used is purposive sampling, with criteria including active MSME actors who possess a Taxpayer Identification Number (NPWP). Data were analyzed using multiple linear regression to examine the relationship between independent variables tax literacy, tax socialization, and the Core Tax Administration System and the dependent variable, tax compliance. The results indicate that all three independent variables have a positive and significant effect on MSME tax compliance. The implementation of the Core Tax Administration System has the strongest influence, followed by tax literacy and tax socialization. These findings suggest that both behavioral factors (knowledge and awareness) and structural factors (system efficiency and accessibility) play important roles in shaping compliance behavior. In conclusion, improving MSME tax compliance in Semarang requires an integrated approach that enhances tax literacy, strengthens tax socialization programs, and ensures the effective implementation of digital tax systems. This study contributes to the existing literature by providing empirical evidence on the combined effects of these variables in a local context. The findings are expected to support policymakers in designing more effective tax strategies and improving overall tax administration.
Co-Authors Adi Harianto Ahmad Muhid Anton Anton Bintang Berliana Putri Dewi Rafiah Pakpahan Dhia Pramana Duffin Florenstina Ida Kristiana Ika Haroyanti Ismail, Harries Arizonia Ita noviana Kasno Kasno Kasno Laksono Trisnantoro Mikael Kala Muslikhun, Alfin Rosiana Ramadhan Rosiana Ramadhon Sri Kawuri Suhaji Suhaji Tri Purwani, Tri Wahyu Tri Astuti Yayang Bella Zakya Layla