Quantitative analysis shows a significant link between tax understanding and tax compliance in MSMEs, indicating transparency and ethical practices are vital.
Key Points
A significant relationship exists between tax understanding and tax compliance among MSMEs in Indonesia, enhancing tax morale.
The study identifies three key factors affecting tax understanding: role models, transparency in tax management, and anti-corruption comprehension.
This research used a quantitative approach focusing on MSME actors in Cianjur Regency to explore tax compliance issues.
The findings highlight the need for comprehensive tax education and its impact on improving tax compliance rates in the digital era.