The Influence of Tax Knowledge and Tax Literacy on MSME Tax Compliance

Authors

  • Asri Amelia Putri Universitas Pasundan
  • Alena Layla Sholaha Universitas Pasundan
  • Anisa Eka Oktaviana Universitas Pasundan
  • Amalia Hikmah Annas Universitas Pasundan
  • Maudina Rahma Afifah Universitas Pasundan

DOI:

https://doi.org/10.32662/gaj.v9i1.4618

Keywords:

Tax Knowledge, Tax Literacy, Tax Compliance

Abstract

This study examines how tax knowledge and tax literacy influence tax compliance among Micro, Small, and Medium Enterprises (MSMEs). A quantitative descriptive design was applied, with primary data obtained from questionnaires completed by 50 MSME owners in Bandung City, selected through purposive sampling. The collected data were processed using statistical testing procedures, including validity and reliability assessments, followed by multiple linear regression analysis. The findings reveal that tax knowledge significantly enhances MSME tax compliance, indicating that a solid understanding of tax regulations, obligations, and sanctions encourages compliant behavior. Conversely, tax literacy demonstrates a positive yet statistically insignificant relationship, suggesting that technical comprehension alone may not directly result in compliance. Therefore, strengthening tax knowledge is considered a key factor, supported by continuous government initiatives through practical and targeted tax education programs tailored to MSME characteristics.

References

Aprieni, Meilantika, F. R., Sihotang, L., & Rachma, F. V. (2024). Umkm Memiliki Peran Penting Dalam Perekonomian Indonesia. JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE), 2(4), 188–193.

Ariyanto, D., & Nuswantara, D. A. (2020). Pengaruh Persepsi Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM. AKUNESA: Jurnal Akuntansi Unesa, 8(3).

Bastari, R. G., dkk. (2020). Hukum pajak di Indonesia. Jakarta: Kencana.

Herdiatna, M. R., & Lingga, I. S. (2022). Pengaruh pemahaman pajak dan kesadaran wajib pajak terhadap kepatuhan pajak UMKM di Kota Bandung. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 4(1), 13–28.

Istutik, I., Aurel, A. N. Y., & Tuakia, H. (2024). Pengaruh pengetahuan perpajakan, sanksi pajak, dan persepsi keadilan terhadap kepatuhan wajib pajak UMKM di Kota Malang. Assyarikah: Journal of Islamic Economic Business, 5(2), 286–303.

Mardhatilla, D. P., Marundha, A., & Eprianto, I. (2023). Pengaruh literasi pajak, sistem administrasi pajak modern dan sanksi pajak terhadap kepatuhan wajib pajak UMKM di Kabupaten Bekasi (Studi pada wajib pajak orang pribadi UMKM di Kabupaten Bekasi). Jurnal Economina, 2(2), 492–502.

Nasrullah, La Farlan, & Siti Nuridah. (2025). Pengaruh Literasi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Jakarta Utara. PESHUM: Jurnal Pendidikan, Sosial dan Humaniora, 4(6), 8764–8774.

Rajagukguk, T. S., Iqbal, M., Rahmadani, I., Wulandari, S., Santi, F., Muid, D., Panggiarti, E. K., Nur, T. F., Tyas, K. Z., Wahyuningsih, P., Tyas, I. W., Abdurohim, H. K., Khasanah, M., Sari, H. P., & Desty, B. A. (2024). Akuntansi Perpajakan. (B. Arianto, Ed.). EUREKA MEDIA AKSARA.

Ristanto, N., & Budiantara, M. (2025). Pengaruh Literasi Pajak, Kesadaran Pajak, Dan E-Filling Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntasi dan Keuangan Kontemporer (JAKK), 7(2).

Safitri, K. (2025). Perpajakan untuk UMKM: Teori dan praktik. Medan: PT Media Penerbit Indonesia.

Saharani, S. A., & Sari, R. P. (2023). Pengaruh literasi pajak terhadap kepatuhan wajib pajak UMKM dimoderasi insentif pajak. Management Studies and Entrepreneurship Journal, 4(5), 5605–5614.

Sihombing, S., & Sibagariang, S. A. (2020). Perpajakan: Teori dan aplikasi. Widina Bhakti Persada Bandung.

Yulia, Y., Wijaya, R. A., Sari, D. P., & Adawi, M. (2020). Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, tingkat pendidikan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak pada UMKM di Kota Padang. Jurnal Ekonomi Manajemen Sistem Informasi (JEMSI), 1(4), 305–310.

Yuliati, N. N., & Fauzi, A. K. (2020). Literasi Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak UMKM. Akuntansi Bisnis dan Manajemen (ABM), 27(2), 26–44.

Downloads

Published

2026-04-01

How to Cite

Putri, A. A., Sholaha, A. L., Oktaviana, A. E., Annas, A. H., & Afifah, M. R. (2026). The Influence of Tax Knowledge and Tax Literacy on MSME Tax Compliance. Gorontalo Accounting Journal, 9(1), 78–84. https://doi.org/10.32662/gaj.v9i1.4618

Issue

Volume 9 Issue 1 April 2026

Section

Articles

License

Copyright (c) 2026 Gorontalo Accounting Journal

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)