PENGARUH PENGETAHUAN, PEMAHAMAN DAN KESADARAN WAJIB PAJAK UMKM TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Abstract

Tax is an important source of state revenue for development; however, the contribution of the MSME sector to
national tax revenue remains low. This study aims to examine the effect of taxpayers' knowledge, understanding,
and awareness on tax compliance among MSMEs in Surabaya. This quantitative study uses primary data collected
through questionnaires. The sample consists of 100 MSME owners selected using purposive sampling, a sampling
technique that aligns participants with specific research criteria. Data analysis was conducted using multiple
linear regression with IBM SPSS software. The results show that tax knowledge has a significant positive impact
on tax compliance. Meanwhile, tax understanding does not significantly influence compliance, as good
understanding does not always lead to action, especially when barriers such as financial constraints are present.
In contrast, taxpayer awareness has a significant positive effect on MSME tax compliance. Based on these findings,
more intensive tax outreach and training from related parties, as well as government support, are needed to
enhance tax awareness in the MSME sector. Future research could add other relevant variables to measure tax
compliance more comprehensively.