Journal of Applied Taxation and Policy
Volume 1, Issue 2 (November) 2025

E-Tax system, Socialization, and Tax Awareness on MSME Compliance: The Moderating Role of Understanding Level

Zalwa Fiqrianti Andini (Unknown)
Andi Wawo (Unknown)
Della Fadhilatunisa (Unknown)

Article Info

Publish Date
12 Nov 2025

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.

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Journal Info
Journal of Applied Taxation and Policy
Website

Abbrev

JATAP

Publisher

PT. Lontara Digitech Indonesia

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Taxation and Policy (JATAP) publishes original and high-quality research articles, both theoretical and empirical, that explore applied aspects of taxation and fiscal policy. This journal serves as a platform for academics, practitioners, and policymakers to discuss and ...