<![CDATA[Financial literacy and financial attitude are widely associated with financial decision-making, yet their relevance to tax compliance among micro, small, and medium enterprise (MSME) owners remains less established. This study examines whether tax compliance intention mediates the associations of general financial literacy and financial attitude with tax compliance behavior among MSME owners in Semarang, Indonesia. A cross-sectional online survey conducted in November–December 2025 yielded 210 usable responses from Wibawa credit recipients. Data were analyzed using covariance-based structural equation modeling (CB-SEM) in IBM SPSS Amos 24. The model demonstrated good fit (CFI = .992, TLI = .989, RMSEA = .038, SRMR = .038). Financial attitude was positively associated with tax compliance intention (β = .225, p = .001) and tax compliance behavior (β = .174, p = .011), while intention was positively associated with behavior (β = .281, p < .001). Financial literacy showed a small positive association with intention (β = .141, p = .044) but was not significantly associated with behavior (β = .131, p = .051). Bias-corrected bootstrapping with 2,000 resamples showed a significant indirect association between financial attitude and tax compliance behavior through intention (indirect effect = .063, 95% CI [.015, .112]), whereas the indirect association for financial literacy was not supported (indirect effect = .040, 95% CI [−.003, .082]). The model explained 9.1% of the variance in intention and 18.3% in behavior. Overall, financial attitude emerged as a more consistent correlate of MSME tax compliance than general financial literacy, partly through tax compliance intention. Given the cross-sectional design, these findings do not establish causal or temporal mediation. Tax compliance initiatives may therefore benefit from combining tax-specific financial education with motivational and implementation support.]]>
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