E-Tax system, Socialization, and Tax Awareness on MSME Compliance: The Moderating Role of Understanding Level

Zalwa Fiqrianti Andini; Andi Wawo; Della Fadhilatunisa

Authors

Zalwa Fiqrianti Andini UIN Alauddin Makassar Author
Andi Wawo Universitas Islam Negeri Alauddin Makassar Author
Della Fadhilatunisa Universitas Islam Negeri Alauddin Makassar Author

Keywords:

Taxation e-system, Tax awareness, MSME taxpayer compliance, Tax socialization, Level of understanding

Abstract

This study examines the influence of the tax e-system, socialization, and tax awareness on MSME tax compliance, and examines whether the relationship is strengthened by the level of taxpayer understanding. This study is a quantitative study with a quantitative descriptive approach. The sampling method used is simple random sampling with a sloving formula based on the number of MSME taxpayers. The results show that the e-system, socialization, and awareness have a positive effect on MSME compliance. Analysis of moderating variables shows that the level of understanding strengthens the e-system and socialization on MSME compliance, but the level of understanding does not strengthen tax awareness among MSME taxpayers.

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