The Influence of Tax Knowledge, Tax Rates, and Tax Penalties on Tax Compliance among MSME Taxpayers in Sario District, Manado City

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Quantitative analysis reveals tax knowledge, rates, and penalties significantly impact MSME tax compliance.

Tax compliance improves with enhanced tax knowledge among MSME taxpayers, as found in Sario District.
Each factor—tax knowledge, rates, and penalties—showed a positive effect on compliance; all significance noted.
A multiple linear regression method analyzed responses from 94 MSME taxpayers in the region for insights.
Enhancing tax knowledge and enforcing penalties may support better local tax revenue optimization efforts.

Tangkilisan et al. (2025) studied this question.

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