Pengaruh Tingkat Pengetahuan, Kesadaran, Kepuasan Wajib Pajak, Sistem Coretax dan Tax Compliance Cost terhadap Kepatuhan Wajib Pajak di Kota Semarang
DOI:
https://doi.org/10.58192/profit.v5i4.5378Keywords:
Awareness, Compliance, Coretax System, Knowledge, Satisfaction, Tax Compliance CostAbstract
Financial discipline among MSME actors in Semarang in fulfilling their tax obligations is shaped by various external and internal stimuli. This explanatory quantitative study measures the influence of knowledge, awareness, satisfaction, Coretax system adoption, and tax compliance cost on tax compliance levels. Through purposive sampling, 101 taxpaying MSME owners holding tax identification numbers (NPWP) were selected as the sample. Primary data were collected through questionnaire distribution and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results show that all five tested variables have a significant positive influence on taxpayer compliance. An R-square value of 0.518 indicates that the combined independent variables explain 51.8% of the total variance in compliance behavior, while the remaining 48.2% is influenced by factors outside this study. These findings suggest that strengthening tax literacy, satisfaction with service quality, smooth digital system integration, and efficient management of compliance costs serve as key foundations for building a cooperative tax ecosystem for the small business sector.
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