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All Journal Jurnal Tekun Tazkia Islamic Finance and Business Review Jurnal Kajian Akuntansi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Shirkah: Journal of Economics and Business JIA (Jurnal Ilmiah Akuntansi) Syntax Idea Jurnal Akuntansi Journal of Social Science Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Humanities Education and Social Sciences Studi Akuntansi, Keuangan, dan Manajemen Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Ekonomi, Teknologi dan Bisnis Journal of Social Science Enrichment: Journal of Multidisciplinary Research and Development Jurnal Pemberdayaan Nusantara Social & Economic Bulletin Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Nurul Hidayah
Universitas Mercu Buana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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The Effect of Socialization, Reduction of UMKM PPH Rates and Tax Knowledge on the Implementation of Tax Regulation Harmonization Laws on Increasing Franchise UMKM Tax Compliance. Maria Barnomo; Nurul Hidayah
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 12 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i12.315

Abstract

Tax compliance of MSMEs plays an important role in increasing state revenues, but still faces obstacles such as limited understanding and ever-changing policies. Tax socialization, reduction in Income Tax (PPh) rates for MSMEs, and tax awareness related to MSME compliance with tax regulations are the focus of this study. A total of one hundred and thirty Ayam Gepuk Pak Gembus franchisees in Jabodetabek were the subjects of the study. The calculation used the Slovin formula with a margin of error of 5% to select a sample of 171 partners using a basic random sampling approach. Data analysis used SmartPLS software and Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study showed that tax awareness did not have a significant effect on compliance, but tax socialization and rate reductions had a significant effect. This indicates that simpler policies and effective socialization have a greater influence on compliance than the level of taxpayer knowledge. Implications for the government in designing strategies to improve MSME tax compliance through intensive socialization and more accessible tax policies. This suggests that simplifying tax policies and improving socialization efforts are more effective than merely increasing taxpayer knowledge. The results offer insights for policymakers to refine strategies that encourage MSME tax compliance through accessible regulations and targeted outreach.
Co-Authors Afzal Izzaz Zahari Agus Slamet Haryanto Ahmad Badawi Ahmad Badawi Saluy Aldilla PUTRIATAMA Alfa Mightyn Anees Jane Ali Anees Jenee Ali Anton Hindardjo Bambang Pamungkas Daru ASIH Deden Tarmidi Deni Haryadi Dewi Sarifah Tullah Eko Widianarko KUSNADI Erna Setiany Fery ARDIANSYAH Fransisca Listyaningsih Giany Nur Aprilia Harnovinsah Harnovinsah Hasan Junaidi J Ferdinand Pardede Khozaeni Bin Rahmad Lucky Nugroho Maria Barnomo Moermahadi Soerja Djanegara Muhammad Arif Setyo Nugroho Muhyarsyah Murdiyanti MURDIYANTI Natasha Putri Bahari Noor Hazlina Ahmad Noor Hazlina Ahmad Novi Syiti Masitoh Pamela Colleen Putri ANDARI Retno PALUPI Rimi Guslinana Mais Rona Tumiur Mauli Carolin Simorangkir Siti Chodijah Siti Rahma Yanti Wiwik Utami Yananto Mihadi Putra Zubir Azhar