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September 10, 2025Jurnal Akuntansi Manajemen dan Bisnis Digital

The Influence Of Tax Socialization, Tax Understanding, And Tax Rates On The Compliance Of UMKM Taxpayers At The Palembang Ilir Timur Pratama Tax Service Office

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Authors

DFDamayanti FaradillaAWAngka WijayaIIIkraam Ikraam

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Overview

Analysis finds tax understanding and rates significantly impact compliance in MSMEs, highlighting tax socialization's limited effect.

Key Points

  • Taxpayers' understanding of tax regulations significantly increases MSME compliance.
  • The applied tax rates have a strong influence on compliance levels among MSMEs.
  • Tax socialization efforts have minimal impact on taxpayer compliance in the observed population.
  • The analysis was performed using multiple linear regression on data from 342 respondents.

Cite This Study

Faradilla et al. (2024) studied this question.

synapsesocial.com/papers/68c1e08354b1d3bfb60fd504https://doi.org/10.37676/jambd.v3i2.8796
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