Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

EXAMINING THE INFLUENCE OF TAXPAYER KNOWLEDGE, TAXPAYER AWARENESS, AND TAX SANCTIONS ON TAX COMPLIANCE AMONG MSMES IN JAMBI CITY

Yakub Adriansyah (University of Jambi)
Fitrini Mansur (University of Jambi)
Fredy Olimsar (University of Jambi)



Article Info

Publish Date
29 Sep 2026

Abstract

Introduction: This research examines the impact of taxpayer awareness, taxpayer knowledge, and tax penalties on taxpayer compliance among Jambi City's MSMEs.Methods: This research uses two types of variables used in this research: independent and dependent. The dependent variable here is taxpayer compliance, whereas the independent variables are taxpayer awareness, knowledge, and tax penalties. The researchers used random sampling and stratified proportional random sampling to select the sample. Distributing questionnaires to 100 MSME respondents in Jambi City enabled data collection of data. Using a descriptive analytical method, this research employed quantitative data. This study used SPSS version 27 for hypothesis testing and descriptive statistics for data analysis. SPSS is a software package for the social sciences.Results: The results show that MSMEs in Jambi City are more likely to comply with tax regulations when taxpayer education increases, taxpayer awareness increases, and penalties for noncompliance increase.Our research shows that taxpayer education, taxpayer awareness, and the threat of financial penalties significantly affect taxpayer compliance, especially among Jambi City's MSMEs. In order to increase taxpayer compliance, it is suggested that ongoing, informative, and convincing tax education and outreach initiatives be strengthened, and that tax punishments be applied fairly and consistently. Keywords: Taxpayer Compliance; Taxpayer Knowledge; Taxpayer

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Journal Info

Abbrev

JurnalManeksi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan ...