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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Dinamika Akuntansi Monex: Journal of Accounting Research Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Contemporary Accounting Jurnal Ilmiah Edunomika (JIE) Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen International Journal of Educational Research and Social Sciences (IJERSC) JSAP : Journal Syariah and Accounting Public JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Educoretax Journal of Financial and Behavioural Accounting Trilogi Accounting & Business Research Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy APLIKATIF: Journal of Research Trends in Social Sciences and Humanities International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Accounting Inquiry Ekalaya : Jurnal Ekonomi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) JER Indonesian Journal of Taxation and Accounting
Bambang Sutopo
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Do Tax Audits Strengthen or Weaken the Effect of Tax Knowledge on Tax Compliance? (Evidence from MSMEs in Karanganyar, Indonesia) Aisyiah, Helti Nur; Bambang Sutopo
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.408

Abstract

Purpose – This study aims to examine the effect of tax knowledge on MSME tax compliance and to investigate the moderating role of tax audits in this relationship, particularly whether tax audits strengthen or weaken the influence of tax knowledge on tax compliance. Methods – This research employs a quantitative approach using primary data collected from 98 individual MSME taxpayers registered at the Karanganyar Primary Tax Office (KPP Pratama Karanganyar), Indonesia. Data were gathered through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The analysis integrates the Theory of Planned Behavior (TPB) and deterrence theory to explain how internal knowledge and external enforcement mechanisms influence tax compliance behavior. Findings - The results show that tax knowledge has a positive and significant effect on tax compliance (β = 0.488, p < 0.001). Tax audits also have a positive and significant direct effect on tax compliance (β = 0.214, p = 0.008). However, the interaction between tax knowledge and tax audits reveals a significant negative moderating effect (β = −0.233, p = 0.030), indicating that stronger audit enforcement weakens the positive influence of tax knowledge on tax compliance. The model explains 49.7% of the variance in tax compliance (R² = 0.497). The findings indicate that tax audits weaken rather than strengthen the effect of tax knowledge on MSME tax compliance, suggesting the presence of a crowding-out effect in which excessive enforcement may reduce taxpayers’  intrinsic motivation to comply. Research Implication - The findings suggest that improving taxpayer compliance requires a balanced strategy combining tax education with proportional audit enforcement.  Originality - This study contributes to the tax compliance literature by integrating TPB and deterrence theory and providing empirical evidence of the negative moderating role of tax audits in MSME tax compliance in Indonesia.
Co-Authors Addin Suwastono, Addin Adibuddin, Ahmad Farras Agus Mulyanto Andi Candra, Yudas Tadius Dadang Makmun Desi Susilawati Dewi Puspitasari Doddy Setiawan Eko Arief Sudaryono, Eko Arief Eko Arif Sudaryono, Eko Arif Erniyawati Mustaqomah, Erniyawati Evy Yunihastuti Fransisco Danang Wijaya GALIH WICAKSONO Hananto, Santoso Tri Handayani, Sri Helti Nur Aisyiah Iim Wasliman Ika Swasti Putri Inon Listyorini, Inon Irsan Hasan Isnayni Sabila Juliati, Juliati Karnawati, Yosevin - Leka, Earlyanzen Mustika Litasari Litasari Lukfiah Irwan Radjak, Lukfiah Irwan Marcellus Simadibrata Marcellus Simadibrata Markhumah, Umatun Muhammad Amiruddin Muhammad Syafiqurrahman Nanik Lestari Purnomowati, Nasyiah Hasanah Rahman Siddiq, Faiz Rino Alvani Gani Rino Alvani Gani Rochmadi Rochmadi Satriyo Priyo Handoko Sayid Muhammad Rifqi Noval Setyono, Primanita Unggul Budihusodo Virana, Tiara Anindya Vitalis Ari Widiyaningsih Wahyu Widarjo, Wahyu Widoarjo, Wahyu Yunus Harjito, Yunus Zarory, Hilman