Key points are not available for this paper at this time.
This study aims to determine whether tax awareness and knowledge can enhance the micro, small, and medium enterprises (MSMEs) taxpayers' compliance in Indonesia; trust in authorities was also investigated as a moderating factor. Research respondents are individuals who own MSMEs. This research succeeded in collecting data from 136 MSMEs. However, only 102 data met the criteria for analysis. The study used the partial least squares structural equation modelling (PLS-SEM) approach to analyse data. This study demonstrates that tax knowledge and awareness have a significant impact on tax compliance. The moderation test shows that taxpayer's trust strengthens the influence of knowledge and awareness on taxpayer compliance. This research helps the government in formulating policies to improve trust-based tax compliance. So, it does not rely on sanctions and tax audits. Trust is also important because it influences knowledge and awareness, which can change MSMEs' tax compliance behaviour.
Mangoting et al. (Wed,) studied this question.