Building Tax-Compliant MSMEs: The Role of Accounting Education, Digital Transformation, and Regulatory Firmness

Bella Putri  Agustin; Suhirman Madjid

doi:10.64463/ttp.v1i1.3

Authors

Bella Putri Agustin Faculty of Economics and Business, YARSI University, Jakarta Author
Suhirman Madjid Faculty of Economics and Business, YARSI University, Jakarta Author

DOI:

https://doi.org/10.64463/ttp.v1i1.3

Keywords:

Accounting Understanding, Technology Utilization, Tax Sanctions, MSME Taxpayer Compliance

Abstract

This study aims to examine the influence of Accounting Understanding, Technology Utilization, and Tax Sanctions on MSME Taxpayer Compliance. This study used a sample of MSME taxpayers registered at the Jakarta Cakung Dua Tax Office. The sample was taken using the accidental sampling method with a sample size of 103 people. This is quantitative research. This study uses primary data obtained by distributing questionnaires to selected respondents. The analysis method used is multiple linear regression. The results of this study state that accounting understanding does not affect MSME taxpayer compliance. Meanwhile, technology utilization and tax sanctions have a positive and significant effect on MSME taxpayer compliance. The managerial implications of this study indicate that to improve MSME taxpayer compliance, tax authorities and related institutions need to focus on improving accounting education and technology literacy for MSME actors.

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