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p-Index From 2020 - 2025
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All Journal Journal of Applied Taxation and Policy
Zalwa Fiqrianti Andini
Unknown Affiliation
Economics, Econometrics & Finance

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E-Tax system, Socialization, and Tax Awareness on MSME Compliance: The Moderating Role of Understanding Level Zalwa Fiqrianti Andini; Andi Wawo; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : PT. Lontara Digitech Indonesia

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Abstract

This study examines the influence of the tax e-system, socialization, and tax awareness on MSME tax compliance, and examines whether the relationship is strengthened by the level of taxpayer understanding. This study is a quantitative study with a quantitative descriptive approach. The sampling method used is simple random sampling with a sloving formula based on the number of MSME taxpayers. The results show that the e-system, socialization, and awareness have a positive effect on MSME compliance. Analysis of moderating variables shows that the level of understanding strengthens the e-system and socialization on MSME compliance, but the level of understanding does not strengthen tax awareness among MSME taxpayers.
Co-Authors Andi Wawo Della Fadhilatunisa