The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance of Msmes in Makassar City

Authors

  • Resmi Interest Area Tax Management, Management Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar Author
  • Randy Mauna Noor Interest Area Tax Management, Management Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar Author
  • Andi Sugeng Sapta Aji Interest Area Tax Management, Management Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar Author
  • Muhammad Akbardin Interest Area Tax Management, Management Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar Author
  • Zulfitrawati Suharto Interest Area Tax Management, Management Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar Author

Keywords:

MSME Taxpayer Compliance , Tax Knowledge , Tax Sanctions , Tax Compliance Behavior , Makassar MSMEs

Abstract

Purpose: This study will examine how tax knowledge and tax sanctions affect taxpayer compliance in the Micro, Small and Medium Enterprises (MSMEs) in Makassar.

Subjects and Methods: The study has a descriptive and quantitative methodology. A simple random sampling strategy was used, and data were collected by distributing questionnaires to 95 MSME respondents. Multiple linear regression was used to perform the statistical analysis.

Results: The results suggest that the tax knowledge variable has a positive and statistically significant impact on taxpayer compliance among MSMEs in Makassar. Similarly, the application of tax sanctions illustrates a positive and significant impact on taxpayer compliance in the region.

Conclusions: Tax knowledge and tax sanctions both significantly improve MSME taxpayer compliance in Makassar, indicating that strengthening tax literacy and enforcing sanctions consistently can enhance tax compliance behavior among MSME taxpayers.

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Published

2025-07-10

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Vol. 1 No. 4 (2025): Journal of Economic Trends and Management

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The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance of Msmes in Makassar City. (2025). Journal of Economic Trends and Management, 1(4), 162-171. https://pppii.org/index.php/jem/article/view/208