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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Kesatuan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Tangible Journal Journal of Economics and Business UBS Jurnal Cahaya Mandalika International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Kolaboratif Sains JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Impresi Indonesia Jurnal Peradaban Masyarakat (JPM) International Journal of Science and Environment Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC)
Duffin
Institut Bisnis Informasi Teknologi Dan Bisnis
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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 Agus Susanto Albert Albert Ali Ibrahim Amin Hou Astuty, Putu Anggreyani Widya Bagus Hari Sugiharto Benny Lim Budi Astuti Darwan Tanady Deva Djohan Devia Febrina Dewi Rafiah Pakpahan Diana Afriani Dwi Sinta Eddy Gunawan Eddy Gunawan Ester Ester Ginting, Yogi Rahman Feriza Harianto, Yogi Rahman Feriza Ginting HARLEN SILALAHI Heni Pujiastuti Hernadianto, Hernadianto HS, Widy Hastuty Husaini Husaini Hutabarat, Metyria Imelda Ika Listyawati IKA PUSPA SATRIANNY Jungs Sen Kosasih, Hengky Kuandi Chandra Leiwakabessy, Rudolf Lidia Berliana Siboro Made Susilawati Mega Sanjaya Mhd Restu Razaq Razaq Naswan Hadilia Nelly Ervina Ramadhani, Laily Robin Sadeli, Yudi Akhmad Septa Diana Nabella Sijauta, Dominggus Solissa, Ferdinando Sri Kawuri Stefvy, Stefvy Susamto S Tetty Widiyastuti Thamrin Thamrin Thamrin Tina Linda Wagiyo Widy Hastuty HS Wijaya, Elyzabeth Yusmaniarti