Determination of Taxpayer Compliance Intention Of Msmes in the Fisheries Sector: The Role of Tax Understanding and Tax Socialization in Canggu Village, Badas District, Kediri Regency

Tharissa Dinta Amalia (Fakultas Ekonomi dan Bisnis, Universitas Kahuripan Kediri)
Bella Paradita

Escalate : Economics and Business Journal
Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal

This study aims to analyze the influence of tax understanding and tax socialization on the intention of tax compliance among MSME taxpayers in the fisheries sector in Canggu Village, Badas District, Kediri Regency. This research is motivated by the importance of increasing MSME tax compliance as one of the sources of state revenue and the need to understand the factors that influence compliance intention before actual compliance behavior occurs. This research uses a quantitative method with the SEM-PLS approach. The population consists of all fisheries-sector MSMEs in Canggu Village totaling 150 business units, with a sample of 35 respondents was selected using purposive sampling. Data were collected through a questionnaire with a Likert scale. Theoretically, this study is based on the Theory of Planned Behavior, which states that intention is the main determinant of behavior. This study is expected to contribute to taxation research and provide input for improving the effectiveness of tax socialization.