The Role of Tax Knowledge, Tax Understanding, Tax Digitalization, and Motivation in Enhancing MSME Taxpayer Compliance

Lumban Gaol, Paska and Yanti, Lia Dama The Role of Tax Knowledge, Tax Understanding, Tax Digitalization, and Motivation in Enhancing MSME Taxpayer Compliance. eCo-Fin, 8 (2). ISSN 2656-095X

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy by promoting economic growth and creating employment opportunities. Despite their substantial contribution, tax compliance among MSME taxpayers remains a persistent challenge. This study investigates the effects of tax knowledge, tax understanding, tax digitalization, and motivation on taxpayer compliance among MSME owners in Legok Village. A quantitative research design was employed using primary data collected through an online questionnaire distributed via Google Forms. The study involved all 85 active MSMEs in Legok Village using a census sampling approach. The collected data were analyzed using SPSS version 27 through validity, reliability, normality, multicollinearity, multiple linear regression, coefficient of determination, t-test, and F-test analyses. The findings reveal that tax knowledge has no significant effect on taxpayer compliance (t = 1.140, p = 0.258), while tax understanding has a positive and significant effect (t = 6.421, p < 0.001). Tax digitalization exhibits a significant negative effect on taxpayer compliance (t = -6.629, p < 0.001), whereas motivation does not significantly influence taxpayer compliance (t = –0.280, p = 0.780). Furthermore, the simultaneous test demonstrates that tax knowledge, tax understanding, tax digitalization, and motivation collectively have a significant effect on MSME taxpayer compliance (F = 22.012, p < 0.001). These findings suggest that improving taxpayer compliance requires not only adequate tax knowledge but, more importantly, a deeper understanding of tax regulations and greater readiness to adopt digital taxation systems.

Item Type:	Article
Subjects:	300 Ilmu Sosial > 332 Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.041 Modal, Permodalan
Divisions:	Fakultas Bisnis > Akuntansi (S1)
Depositing User:	Riki Tan
Date Deposited:	23 Aug 2026 00:52
Last Modified:	23 Aug 2026 00:52
URI:	https://repositori.buddhidharma.ac.id//id/eprint/3414

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