Influence Understanding Taxation and Awareness Must Tax to Compliance MSME Tax
View Full Paper
Ask AI
Bookmark
Share
Key Points
Tax compliance reached 45% among MSMEs in Central Java and Yogyakarta, indicating significant room for improvement.
Tax understanding (coefficient 0.45) and taxpayer awareness (coefficient 0.38) both influence compliance positively, with understanding having a greater impact.
Causal survey design involved 400 MSMEs, utilizing questionnaires and Structural Equation Modeling for analysis.
Improved tax compliance through targeted education and outreach programs may support economic development and taxation goals.
Discussion
No takes yet. Share an insight, caveat, or question.
Implication
Quantitative analysis demonstrates tax compliance rate of 45% in MSMEs, indicating education may enhance compliance for tax understanding and awareness.