ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN DAN INTENSITAS SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM)

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main contributors to the national economy, yet their tax compliance levels remain a major challenge for state revenue. This study aims to empirically examine the effect of tax knowledge and the intensity of tax socialization on the tax compliance of MSME taxpayers. The research method used is quantitative explanatory with a sample of 200 MSME respondents in the Jabodetabek area selected using purposive sampling technique. Data were analyzed using multiple linear regression with the help of SPSS software. The results show that tax knowledge has a positive and significant effect on tax compliance. Likewise, the intensity of tax socialization also has a positive and significant effect on tax compliance. Simultaneously, these two variables explain 68.2% of the variation in tax compliance. These findings imply that strategies to increase compliance do not only depend on law enforcement but also on sustainable educational and communicative approaches.