Tax Literacy Education Needs and the Meaning of Tax Payment as Non-Physical State Defense Among Msme Owners: A Qualitative Study

Taxes are a primary source of state revenue, yet many micro, small, and medium enterprise (MSME) owners find it difficult to understand and carry out their tax obligations. This study explored the tax literacy education needs of MSME owners and how they make meaning of tax payment in relation to non-physical state defense. A qualitative descriptive design was used. Semi-structured interviews were conducted with four MSME owners and one tax officer and analyzed using reflexive thematic analysis. Three themes were developed: (1) variation in tax literacy and the need for practical education; (2) unfamiliarity with basic tax obligations as a main barrier, with compliance tending to be reactive; and (3) tax payment as non-physical state defense and social mutual cooperation (gotong royong). Participants struggled when tax rules and applications changed, including when calculating tax, creating payment codes, and reporting online, and asked for education built on real calculation examples, step-by-step guidance, and easy-to-follow videos. The tax officer stressed starting education early and directing it to official channels. These findings suggest that tax education for MSMEs should be practical, specific to the type of business, and offered from the start-up stage, while connecting tax obligations to citizens' contribution to national development. Because the sample is small, the findings should be transferred to other settings with caution.