The Influence of Tax Knowledge, Taxpayer Awareness, and Tax Sanctions on MSME Taxpayer Compliance at North Malang Pratama Tax Office

Abstract

The implementation of the self-assessment system requires MSME taxpayers to fulfill their tax obligations independently. The success of this system is influenced by various factors, including tax knowledge, taxpayer awareness, and tax sanctions. This study uses a quantitative approach with a causal associative research type. Data were obtained through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results show that tax knowledge, taxpayer awareness, and tax sanctions partially have a positive and significant effect on MSME taxpayer compliance at the North Malang Pratama Tax Office. In addition, these three variables simultaneously also have a positive and significant effect on MSME taxpayer compliance. These findings indicate that MSME taxpayer compliance can be improved by improving factors that influence compliance behavior in fulfilling tax obligations.