Accounting Profession Journal (APAJI)
Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)

THE EFFECT OF TAX KNOWLEDGE, TAX RATES, TAX INCENTIVES, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE: A CASE STUDY IN MEDAN HELVETIA DISTRICT

Hasibuan, Renika (Unknown)
Arozanolo Harefa (Unknown)
Theresia Winar Sari Ernawati Duha (Unknown)
Yusuf Zagoto (Unknown)
Refika Sriwidawati Simanullang (Unknown)
Benidar Hartati Zamasi (Unknown)

Article Info

Publish Date
31 Jan 2026

Abstract

This study aims to examine the partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District. The study adopts a descriptive research design with a quantitative approach. A simple random sampling technique was employed, resulting in a sample of 155 MSMEs. Data were collected through the distribution of questionnaires to the selected MSMEs. The data analysis technique used was multiple linear regression analysis. The results indicate that tax knowledge, tax rates, tax incentives, and tax sanctions each have a partial effect on MSME taxpayer compliance in Medan Helvetia District. Furthermore, tax knowledge, tax rates, tax incentives, and tax sanctions simultaneously have a significant effect on MSME taxpayer compliance in Medan Helvetia District.

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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...