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All Journal Journal AXEGNAL: Tax and Economic Insights Journal
Nurman, Nuryanti
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Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pemahaman Dan Kepatuhan Wajib Pajak UMKM Terhadap Pendapatan Asli Daerah Kabupaten Maros Nurman, Nuryanti; Karmilah, Karmilah
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v2i2.330

Abstract

This study aims to examine the influence of understanding and compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers on the Local Original Revenue in Maros Regency. The research employs a quantitative method with data collection through questionnaires distributed to MSME actors and revenue agency staff. Data analysis was conducted using multiple linear regression software (SPSS) to test the impact of both variables on Local Original Revenue. The findings indicate that taxpayer compliance has a significant effect on increasing local revenue, whereas the level of tax understanding does not have a direct impact. The conclusion emphasizes that improving MSMEs taxpayer compliance can support the enhancement of regional revenue. The implications of this study highlight the importance of effective taxation education and socialization strategies to promote taxpayer compliance among MSMEs
Co-Authors Karmilah, Karmilah