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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ekuivalensi Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Tangible Journal Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Kolaboratif Sains Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen International Journal of Science and Environment Indonesian Journal of Contemporary Multidisciplinary Research Nanggroe: Journal Of Scholarly Service International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling ULINA: Jurnal Pengabdian kepada Masyarakat Nanggroe: Journal of Scholarly Service International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Ilmiah Smart Impression : Jurnal Teknologi dan Informasi International Journal Business, Management and Innovation Review Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Journal of Business Integration Competitive Journal of Finance Integration and Business Independence International Journal of Economics and Management Research
Adi Harianto
Institut Bisnis Informasi Teknologi Dan Bisnis
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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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 Agus Susanto Ahmad Rivai Albert Albert Amin Hou Anita Anita Atika Rahmi Br Ginting, Berupilihen Darwan Tanady Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Deva Djohan Devia Febrina Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Duffin Eka Nurmala Sari Elyzabeth Wijaya Emma Novirsari Emma Novirsari Essia Ries Ahmed Abu Ries Ester Ester ESTER HERVINA SIHOMBING, ESTER HERVINA Fachrun Nissa Fakhrul Hirzi, M. Fali, Ibrahim Mallam Ginting, Yogi Rahman Feriza Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Hartati Tammamah Lubis Hendy Hendy Heri Hardiansyah Hervina Sihombing, Ester HS, Widy Hastuty Ibrahim Mallam Fali Ika Listyawati IKA PUSPA SATRIANNY Ina Liswanty Indra Budiman Irfan irwadi Juliandi Sahputra Juliansyah, Roni Junaidi Junaidi Jung Jung Sen Kuandi Chandra Laily Ramadhani Latersia Gurusinga Lidia Berliana Siboro M. Fakhrul Hirzi Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Martin Martin Martin Maya Syahlina Mega Sanjaya Mhd Restu Razaq Razaq Muhammad Fathoni Murdifin azhar Nainggolan, Susan G.V. Nasib Nazah, Khairatun Nurul Syafiqah Azman Rafida Khairani Rafika Sari Br Sembiring Rahima Br Purba Ratih Amelia Ratih Amelia Rifda Daulay, Zulia Rivai, Ahmad Rivai, Ahmad Robin Robin Roni Juliansyah Roni Juliansyah Rusdiana Br Simamora Sabaruddin Chaniago Septa Diana Nabella Siregar, Ratih Anggraini Siti Aisyah Sri Kawuri Sri Mauliza Taufiq Risal Thamrin Thamrin Tika Nirmala Sari Tony Honkley Tony Honkley Tyus Windi Ayuni Tyus Windi Ayuni Viktor Saputra Ginting Vina Winda Sari Widy Hastuty HS Yogi Rahman Feriza Ginting Zakia Fadila Zulkheiri