Analysis of Understanding of PP No. 55 of 2022 and the Role of Tax Consultants on Tax Compliance among MSMEs in Surabaya during Economic Recovery

Awalia Kurniawati (Universitas Negeri Surabaya)
Lintang Venusita (Universitas Negeri Surabaya)

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 4 No. 6 (2025): June 2025

This study aims to examine whether taxpayers' understanding of PP No. 55 of 2022 and the role of tax consultants influences tax compliance among MSMEs in the food and beverage sector. This research employs a descriptive quantitative method, and data were collected through a survey using questionnaires, which were analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study indicate that understanding of PP No. 55 of 2022 and the role of tax consultants have a significant positive impact on the tax compliance level of MSMEs in Surabaya. The study concludes that effective tax socialization and support from tax consultants are crucial in raising awareness and improving tax compliance among MSMEs.