TOFEDU: The Future of Education Journal
Vol 4 No 7 (2025): #2

The Effect of Tax Knowledge and Tax Sanctions on Tax Compliance in SMEs in Sungai Penuh City

Abdallah, Zachari (Unknown)
Rafiqi, Aufa (Unknown)

Article Info

Publish Date
10 Sep 2025

Abstract

This study aims to see the effect of Tax Knowledge, Tax Sanctions on Tax Compliance in MSMEs in Sungai Penuh City, The independent variables consist of tax knowledge and tax sanctions, the dependent variable is tax compliance in MSMEs. Data collection techniques by distributing questionnaires and obtaining 176 respondents, this study uses multiple linear analysis methods and the F Test (Simultaneous Significance Test) processed with SPSS 24, The results of this study indicate that tax knowledge has an effect and is significant to tax compliance of 8.010. Tax sanctions have a significant effect on tax compliance of 8.832. While simultaneously tax knowledge, tax sanctions have a significant effect on tax compliance of 0.000.

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Journal Info
TOFEDU: The Future of Education Journal
Website

Abbrev

journal

Publisher

Yayasan Baitil Ashwatul Quran

Subject

Education Languange, Linguistic, Communication & Media Mathematics Other

Description

TOFEDU Journal is a scientific journal related to research results, conceptual studies, critical/comprehensive studies in the field of education. The results of the work of the researchers are expected to make a positive contribution in the field of education in order to achieve equitable, inclusive ...