Dampak Pemahaman Pajak, Tarif Pajak, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM di Medan Petisah

Abstract

The growth of the MSME sector has significant potential to promote economic development and increase state tax revenue. Effective tax collection from the MSME sector depends largely on taxpayer compliance with prevailing tax regulations. However, the level of taxpayer compliance at the Medan Petisah Primary Tax Office declined during the 2020–2024 period. This study examines the effects of tax understanding, tax rates, and taxpayer awareness on MSME taxpayer compliance. A quantitative approach was employed using a questionnaire distributed to 100 MSME taxpayers selected from a population of 6,965 taxpayers through the Slovin sampling formula. The data were analyzed using multiple linear regression, t-tests, and F-tests. The findings indicate that tax understanding does not significantly affect taxpayer compliance, whereas tax rates and taxpayer awareness have significant positive effects on compliance. Simultaneously, the three variables significantly influence taxpayer compliance. These findings suggest that strengthening taxpayer awareness and designing more adaptive tax policies are essential to improving MSME tax compliance. The study also enriches the literature on taxpayer behavior by providing empirical evidence on the determinants of MSME taxpayer compliance in developing economies.