THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, AND TAX AWARENESS ON MSME TAX COMPLIANCE IN SURAKARTA CITY

Authors

  • Taura Aurelia Siera Putri UIN Raden Mas Said Surakarta Author
  • Devi Narulitasari UIN Raden Mas Said Surakarta Author

Keywords:

Knowledge, Sanctions, Awareness, Tax compliance, MSME

Abstract

This study aims to analyze the effect of knowledge, sanctions, and tax awareness on the level of taxpayer compliance in MSMEs in Surakarta. Primary data in this study were obtained through distributing questionnaires. This study involved 120 respondents as a sample. The analysis technique used is multiple linear regression. The results showed that knowledge has a positive but insignificant effect on tax compliance, while sanctions and awareness have a positive and significant effect on tax compliance.

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Published

07-01-2025

Issue

Vol. 1 (2024): IICP

Section

Articles

How to Cite

THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, AND TAX AWARENESS ON MSME TAX COMPLIANCE IN SURAKARTA CITY. (2025). Iqtishaduna International Conference Proceeding, 1, 446-452. https://iqtishaduna.com/proceedings/index.php/iicp/article/view/80