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

Zalwa Fiqrianti Andini (Universitas Islam Negeri Alauddin Makassar)
Andi Wawo (Universitas Islam Negeri Alauddin Makassar)
Della Fadhilatunisa (Universitas Islam Negeri Alauddin Makassar)

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

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.