<![CDATA[This study aims to analyze the influence of taxpayer awareness, tax sanctions, and tax knowledge on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Karawang Regency. The study is motivated by the ongoing need to improve MSME tax compliance and a research gap regarding inconsistent findings in previous studies concerning the role of awareness and sanctions in fostering compliance. Furthermore, existing research on MSME tax compliance in Karawang Regency has been limited in the scope of variables examined; Thus, this study integrates the aspects of awareness, sanctions, and tax knowledge into a single research model. A quantitative approach using a survey method was employed. Primary data were collected via questionnaires distributed to MSME operators meeting the respondent criteria. The data were analyzed using multiple linear regression, with hypotheses tested both partially and simultaneously. The results indicate that taxpayer awareness, tax sanctions, and tax knowledge each have a positive and significant partial effect on tax compliance. Simultaneously, these three variables also significantly influence MSME tax compliance. These findings confirm that tax compliance can be enhanced by strengthening awareness and understanding of tax regulations, as well as by implementing firm and consistent sanctions. The study offers implications for tax authorities and local governments to improve tax education, outreach, guidance, and supervision tailored to the specific characteristics of MSMEs in Karawang Regency.]]>
Copyrights © 2026
