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Devi Devi, Devi
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Journal : Jurnal Akuntansi

 1 
Analyzing Micro, Small, and Medium Enterprises' Taxpayer Compliance Through Tax Socialization, Tax Penalties, and e-Form Implementation Devi, Devi; Janiman, Janiman
Jurnal Akuntansi Vol. 18 No. 1 (2026): Vol. 18 No. 1 (2026)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v18i1.15215

Abstract

Purpose – This research is intended to analyze the influence of tax socialization, tax penalties, and the application of the e-form system on the level of compliance among Micro, Small, and Medium Enterprises (MSMEs) taxpayers. Design/Methodology/Approach – The study employs primary data obtained through questionnaires administered to MSME taxpayers registered at KPP Pratama Cirebon Satu. A purposive sampling technique was applied in selecting the sample, resulting in a total of 393 respondents. The collected data were processed and examined using the Partial Least Squares (PLS) method supported by the SmartPLS software. Results –  The findings reveal that tax socialization, tax sanctions, and the use of the e-form system positively influence MSME taxpayer compliance. These results indicate that enhancing the effectiveness of tax socialization programs, implementing stricter enforcement of tax penalties, and facilitating easier reporting through the e-form system can significantly improve the compliance behavior of MSME taxpayers. Research limitations/Implications – This study is limited to MSME taxpayers registered at KPP Pratama Cirebon Satu and only examines three independent variables affecting taxpayer compliance. The results of this study provide implications for tax authorities in designing more effective tax education programs, strengthening law enforcement through tax sanctions, and improving digital tax reporting systems to enhance MSME taxpayer compliance. Keywords: e-Form, MSME Taxpayer Compliance, Tax Sanctions, Tax Socialization
Co-Authors Alfarhani, Luqyana Shafira Andjar, Febry Jein Andrey Yanuar Setiawan, Ihda Anjelina, Dewi Aprianes, Cesilia aprilia, indah Arfian, Erry Arni Arni Ashifuddin, Muhammad Naufal Aurelia, Jessica Baehaqi Bambang Yuniarto Bistari Butarbutar, Marisi Charlie, Florencia Darwin Lie Dessy Wardiah, Dessy Dewi Dewi Dwi Astutik Emah Khuzaemah Evi Mufrihah Zain Fadillah Heryanda, Mahfuzhoh fatimah Fatimah Fatmita AS, Lusi Fauji, Robby Fauzi, Lilianty Febriansyah, Ilham Fitria Halim Ginting, Wenny Anggresia Girsang, Rani Delviana Harapan, Edi Hazizah, Eva Retno Nur Hery Kresnadi Hutabarat, Rugun Romaida HUTABARAT, SWANDI Ikhsan, Nur Iman, Sopian Nur Iqbal Iqbal Izhar Salim Janiman Janiman, Janiman Jefryadi, Jefryadi Jessica Jessica Kasim, Ma'ruf Leni Rohida Leon, Farah Margaretha Lestari Simamora, Debora Lilis Setiawati Lutfah, Dewi Maola, Dia Hasbi Markhumah, Urfah Mucthar, Helmi Muhammad Basri Muhammad Elwan, La Ode Muhammad Iqbal Fasa Mulyaningsih, Indrya Mutaqqin, Muhammad Zainal Nabila P.A.R, Amanda Namira Ufrida Rahmi Nasrullah Nasrullah Nita Priyanti Noeroel Widajati Nugraha V. Naibaho, Eka Nur Bintang, Aksari Nur Irawati Nur Khoiriyah Nurohman, Abi Nursanti, Andi Octavia, Marcela Owen, Nicholas Pakpahan, Hetti Praesti, Prian Putri Amalia Putri Putri, Putri Putri Sahara Harahap Rahmah Rahmah Ramadhani B, Kemas Ratna Sari Dewi Ratnasari, Ika Fitriana Dyah Rianda Elvinawaty Rifurio, Muhammad Haikal Riski, Meriska Robin Robin RONI ISMOYOJATI Safitri, Azzahra Nur Sahrianti, Nini Sajjad, Nimra Salim, Maria Saputra, Fitrah Saputra, Imam Andika Sihabudin Sihabudin, Sihabudin Sihotang, Yeni Irawaty Silalahi, Detty silviayolanda, Silvia Yolanda Siregar, Samuel Fernandes Siti Rahayu Sulistyarini, Sulistyarini Syafaah, Ulisy Syafruddin Syafruddin Syailendra, Rizqy Syuhada, Rahmat Tandiah, Ester Tarnoto, Tenny Tiana Putri, Inggit Tikirik, Wita Oileri Tobing, Sarah Angelina Setiahata Lumban Tristyawan R, Ade Try Hariadi Vivian Vivian Widodo, Hery Willy Arafah, Willy Winnie Winnie Wismajaya, Tegar Apriansyah Wulan Guritno, Ajeng Putri Yanti Silaban, Nataria Yanuar Setyawan, Ihda Andrey Yessica Wijaya Yuwono Prianto Zahanis Zahanis