Associations of Tax Knowledge, Tax Socialization, and Tax Regulation with MSME Taxpayer Compliance: A Cross-Sectional Survey in Banda Aceh
DOI:
https://doi.org/10.61194/ijtc.v7i4.2705Keywords:
tax knowledge, tax socialization, tax regulation, msme taxpayer complianceAbstract
Taxpayer compliance among Micro, Small, and Medium Enterprises (MSMEs) remains an important issue in Indonesia, with previous studies reporting mixed findings on tax knowledge, tax socialization, and tax regulation. Limited evidence examines these predictors simultaneously among MSMEs in Banda Aceh. This study examines the associations of tax knowledge, tax socialization, tax regulation with MSME taxpayer compliance. A quantitative cross-sectional survey collected primary data through structured questionnaires from 100 eligible MSME respondents selected using purposive sampling. Eligibility required self-reported NPWP ownership, active business status, and prior experience calculating, paying, and reporting taxes. Data were analyzed using multiple linear regression. The regression model was statistically significant, F(3, 96) = 4.385, p = 0.006, with R² = 0.121 and adjusted R² = 0.093. Tax knowledge was positively but not significantly associated with compliance (B = 0.048, β = 0.038, p = 0.732). Tax socialization was positively and significantly associated with compliance (B = 0.400, β = 0.293, p = 0.014). Tax regulation was positively but not significantly associated with compliance (B = 0.247, β = 0.157, p = 0.182). Tax socialization had the largest observed standardized coefficient, but this comparison does not establish a statistically stronger or causal relationship. Given the cross-sectional, purposive, and self-reported design, findings represent adjusted associations within sampled MSMEs, not causal or statistically generalizable effects. This study provides empirical and contextual evidence on taxpayer compliance in Banda Aceh, particularly the mixed association between tax knowledge and compliance. Agency Theory and the Theory of Planned Behavior serve as interpretive perspectives.
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Copyright (c) 2026 Rahmah Yulianti, Maisur, Meutia Handayani, Agustina, Hafid Maksum, Anwar
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This work is licensed under a Creative Commons Attribution 4.0 International License.
