Determinants of tax compliance among MSMEs in the food and beverage sector: The role of knowledge, awareness, and sanctions

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Quantitative analysis reveals tax knowledge enhances compliance in MSMEs, highlighting the need for improved tax policy education.

Tax knowledge significantly improves tax compliance among MSMEs in the food and beverage sector.
Findings indicate that taxpayer awareness and tax sanctions do not significantly affect compliance individually.
A mixed-methods approach was used to analyze the role of tax knowledge, awareness, and sanctions on compliance.
The results underline the importance of tax education, suggesting that awareness and sanctions alone are insufficient for compliance.

Amalia Amalia (2025) studied this question.

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