Analysis Of Tax Knowledge, Sanctions, And Tax Office (KPP Pratama) Services On Taxpayer Awareness In Improving Tax Compliance Of Individual Taxpayers In Sme

Arik Muji Winarni (Universitas Muhammadiyah Jember)
Arik Susbiyani (Universitas Muhammadiyah Jember)
Astrid Maharani (Universitas Muhammadiyah Jember)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 14 No 4 (2026): October

Tax compliance is an important factor in increasing state revenue from the taxation sector. This study aims to analyse and examine the influence of tax knowledge, tax sanctions, and service quality on the awareness and compliance of individual taxpayers who are micro, small and medium enterprises actors. This study uses a quantitative approach with a sample of 100 respondents selected through purposive sampling. Data analysis was conducted using the Partial Least Squares (PLS) method. The results showed that tax knowledge and tax sanctions had a positive and significant effect on taxpayer awareness and compliance, while service quality did not have a significant effect on taxpayer awareness or compliance. Furthermore, taxpayer awareness was not found to mediate the relationship between the independent variables and compliance. These findings indicate that taxpayer compliance is more influenced by direct effects than through mediation mechanisms.