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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Educoretax JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan
Delia, Delia
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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The influence of awareness, knowledge, and environmental culture on MSME tax compliance with tax administration modernization and tax incentives as moderating variables Delia, Delia; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1633

Abstract

This study aims to analyze the effect of Taxpayer Awareness, Tax Knowledge, and Environmental Culture on the Tax Compliance of MSMEs in Bandung City, with Tax Administration Modernization and Tax Incentives as moderating variables. This quantitative research used a survey method involving individual MSME taxpayers registered at the Pratama Tax Service Office in Bandung. The data analysis employed multiple linear regression and Moderated Regression Analysis (MRA), processed using SPSS 25. The results revealed that Awareness, Tax Knowledge, and Environmental Culture significantly influence MSME Tax Compliance. However, the moderating variables—Tax Administration Modernization and Tax Incentives—did not strengthen those relationships. These findings highlight that internal and social factors are more dominant in shaping tax compliance behavior, while technological modernization and fiscal incentives are yet to be effective drivers. This research contributes to the formulation of more targeted tax policies for MSMEs in Indonesia.
Co-Authors Abdullah, Sodiki Nisa Putri, Dhitya Auliya Nuraeni, Erni Radhi Abdul Halim Rachmat Rahmawati, Nadia Raudhatul Jannah, Siti Silpiana, Devi Tazkia, Meutia Venita Sofiani Winarianti, Winarianti Yulanda, Nita Arisanti