The Compliance Of Msmes Taxpayer: Causality Approach Of Taxation Awareness And Taxation Knowledge

Abstract

Taxpayer compliance is important because tax revenue in the MSME sector needs to be increased to maximize the amount of state tax revenue. With the implementation of tax regulations that can increase tax compliance, the government must also pay attention to other factors that can affect tax compliance. The purpose of this study is to determine the effect of tax awareness and knowledge on individual taxpayer compliance of MSME owners. The research methodology used in this study is a quantitative approach, and data analysis using multiple linear regression through the SPSS 27 program. The population in this study was 422 MSME actors who had been registered with the Cooperatives and Micro Enterprises Service. 
Determination of the sample using saturated sampling techniques and after being calculated using the Slovin formula was 81 samples. The data used in this study used primary and secondary data. The research instrument used a questionnaire with a Likert scale. Based on the test results, it can be concluded that tax awareness and knowledge have a significant positive effect partially on taxpayer compliance. The implication of this finding is that the government needs to strengthen education and socialization programs related to tax awareness and knowledge to significantly increase taxpayer compliance. Theoretically, this result supports the Theory of Planned Behavior which states that attitudes (awareness and knowledge) influence taxpayer behavior (compliance).