The Effect Of Tax Rates, Penalties, Taxpayer Awareness, and Tax Knowledge On MSME Taxpayer Compliance

Penulis

  • Khairunnisa Alvania Zhafira Universitas Nahdlatul Ulama Surabaya
  • Heni Agustina Universitas Nahdlatul Ulama Surabaya

Kata Kunci:

Tax Rates; Tax Penalties; Taxpayer Awareness; Tax Knowledge; Tax Compliance

Abstrak

This study aims to examine the effect of tax rates, penalties, taxpayer awareness, and tax knowledge on the tax compliance of MSMEs. This study uses a population of MSMEs registered in Sidoarjo Regency with a sample of 90 MSMEs. This study uses SPSS 30.0 software. The results of this study indicate that tax rates and penalties do not affect the tax compliance of MSMEs, while taxpayer awareness and tax knowledge do affect the tax compliance of MSMEs

Diterbitkan

2025-12-23

Cara Mengutip

Zhafira, K. A., & Agustina, H. (2025). The Effect Of Tax Rates, Penalties, Taxpayer Awareness, and Tax Knowledge On MSME Taxpayer Compliance. Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 2, 145–153. Diambil dari https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/129

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