The Role of Tax Socialization, Education, and Government Support in MSME Compliance in Teras Malioboro

Authors

  • Sri Lestari Yuli Prastyatini Universitas Sarjanawiyata Tamansiswa
  • Al Hikni Bissolihin Universitas Sarjanawiyata Tamansiswa

DOI:

https://doi.org/10.37385/ijedr.v6i1.6800

Keywords:

Tax Socialization, Education Level, Government Support, Tax Complience, MSMEs

Abstract

This study aims to analyze the influence of tax socialization, education level, and government support on tax compliance among MSMEs in Teras Malioboro, Yogyakarta. The research employs a quantitative approach, using primary data collected through a questionnaire. The population consists of 888 MSME taxpayers at Teras Malioboro, with a sample of 90 respondents selected using simple random sampling. The data were analyzed using multiple linear regression to determine the effect of the independent variables on tax compliance. The results show that tax socialization and education level have a positive and significant impact on tax compliance, while government support does not significantly influence compliance. These findings suggest that enhancing understanding through effective socialization and education can improve MSME compliance. However, the study's scope is limited to a specific area, and further research is recommended to expand the sample and explore additional factors affecting tax compliance. Additionally, improved government support in tax services is suggested to enhance taxpayer compliance.

References

Amaliah, K., Maharani, I. S., & Safitri, D. (2015). The influence of the Self-Assessment System, education level, and tax service on the compliance of MSME taxpayers in Pekanbaru. Riau University.

Atarwaman, R. J. (2020). The effect of taxpayer awareness, tax sanctions, and tax service quality on individual taxpayer compliance. Accounting Journal, 6(2), 39–51.

Boediono, G. T., Sitawati, R., & Harjanto, S. (2018). The analysis of the effect of tax socialization on taxpayer compliance with awareness as a mediating variable. Journal of Economic and Business Research, 3(1), 22–38.

Diana, E., & Tanjung, I. S. (2020). The effect of time pressure and supervision actions on premature termination of audit procedures at the Syamsul Bahri Trb Public Accounting Office. Juripol (Journal of Ganesha Polytechnic Institution Medan), 3(1), 118–125.

Ghozali, I. (2016). Application of multivariate analysis with SPSS program. Diponegoro University Press, Semarang.

Ghozali, I. (2018). Application of multivariate analysis with IBM SPSS 25 program (9th ed.). Diponegoro University Press.

Hafiz, M., & Saryadi, S. (2017). The effect of taxpayer socialization on taxpayer compliance through taxpayer understanding as an intervening variable (Empirical study on tax amnesty policy for MSMEs at the Semarang Central Two Primary Tax Office). Journal of Business Administration Science, 7(3), 467–475.

Imaniati, Z. Z., & Isroah, I. (2016). The effect of taxpayer perceptions of the application of Government Regulation No. 46 of 2013, tax understanding, and tax sanctions on MSME taxpayer compliance in Yogyakarta. Nominal Barometer of Accounting and Management Research.

Kakunsi, E., Pangemanan, S., & Pontoh, W. (2017). The effect of gender and education level on taxpayer compliance at the Primary Tax Office area. Journal of Accounting & Taxation Research (JRAP).

Lianty, M., Hapsari, D. W., & Kurnia, K. (2017). Tax knowledge, tax socialization, and tax service quality on taxpayer compliance. JRAK, 9(2), 55–65.

Maulida, A. (2018). 267896972. 1(2), 18–27.

Megantara, K., Purnamawati, I. G. A., & Sinarwati, N. K. (2017). The effect of taxpayer income, tax socialization, and willingness to pay taxes on MSME taxpayer compliance with the implementation of Government Regulation No. 46 of 2013 (Study at the Singaraja Primary Tax Office). JIMAT (Journal of Student Accounting Science) Undiksha, 7(1).

Nisaak, K., & Khasanah, U. (2022). Literature review on the effect of income level, tax rate changes, tax incentives, and modernization of the tax administration system on MSME taxpayer compliance during the pandemic. Journal of Multidisciplinary Sciences, 1(2), 422–433.

Ondang, C., Singkoh, F., & Kumayas, N. (2019). The role of local governments in empowering Micro, Small, and Medium Enterprises (MSMEs) in Minahasa District (A study in the Cooperatives and MSMEs Office). Executive Journal, 3(3).

Patriandari, & Safitri, A. (2019). Analysis of factors influencing individual taxpayer compliance using e-commerce (Case study on online shopping entrepreneurs in Bekasi). Accounting and Finance Journal, 3(1), 1. https://doi.org/10.31000/bvaj.v3i1.1939

Poly Endrayanto, Adiputra, A. K., Utami, L. R., & Rahayu, P. (2022). The effect of tax socialization, tax knowledge, and taxpayer awareness on MSME taxpayer compliance in Sleman, Yogyakarta. Journal of Management, 4(1), 226–236.

Pramukty, R., & Yulaeli, T. (2022). Compliance with annual tax return reporting during the pandemic. Conference on Economic and Business Innovation, 1823–1831.

Pranadata, I., & Gede, P. (2014). The effect of taxpayer understanding, service quality, and tax sanctions on individual taxpayer compliance at the Batu Primary Tax Office. Student Research Journal of FEB Universitas Brawijaya, 2(2).

Putri, R. L. (2016). The effect of motivation to pay taxes and education level on individual taxpayer compliance. Profita Journal: Accounting Science Review, 4(8).

Rahman, A. (2018). The effect of taxpayer awareness, education level, and income on property tax compliance. Accounting Journal, 6(1).

Rianto, M. R., & Yoganingsih, T. (2020). The effect of religiosity, social influence, and government support on saving interest at Bank Syariah Mandiri-Bekasi. Scientific Journal of Accounting and Management, 16(2).

Sofianti, M., & Wahyudi, D. (2022). Factors affecting MSME taxpayer compliance (Case study on MSMEs in Demak District). Journal of Accounting Computerization, 13(1), 180–192.

Sugiyono. (2019). Quantitative, qualitative, and R&D research methods (1st ed.). Alfabeta.

Sulistyowati, M., Ferdian, T., & Girsang, R. N. (2021). The effect of taxpayer awareness, service quality, tax sanctions, and education level on taxpayer compliance (Case study on taxpayers registered in SAMSAT Tebo District). Scientific Journal of Accounting and Business.

Syaputra, R. (2019). The effect of taxpayer perceptions of the implementation of Government Regulation No. 23 of 2018 and tax understanding on MSME taxpayer compliance with tax socialization as a moderating variable. Trisakti Master's Accounting Journal.

Wardani, D. K., & Wati, E. (2018). The effect of tax socialization on taxpayer compliance with tax knowledge as an intervening variable (Study on individual taxpayers in Kebumen Primary Tax Office). Nominal Barometer of Accounting and Management Research, 7(1), 33–54.

Windiarni, R. P., Majidah, M., & Kurnia, K. (2020). The effect of tax socialization, tax knowledge, service quality, and tax audits on taxpayer compliance (Study on MSME taxpayers registered at Bandung Cicadas Primary Tax Office in 2020). E-Proceedings of Management, 7(2), 3220–3226.

Yasin, S. N., Ilyas, G. B., & Fattah, M. N. (2021). The effect of work experience, education, and training (Diklat) on employee performance at the Education Office of Soppeng Regency. Bata Ilyas Educational Management, 1(1).

Zulma, G. W. M. (2020). The effect of taxpayer knowledge, tax administration, tax rates, and tax sanctions on tax compliance among MSME entrepreneurs in Indonesia. Ekonomis: Journal of Economics and Business, 4(2), 288–294.

Downloads

Published

2025-01-05

How to Cite

Prastyatini, S. L. Y., & Bissolihin, A. H. (2025). The Role of Tax Socialization, Education, and Government Support in MSME Compliance in Teras Malioboro. International Journal of Economics Development Research (IJEDR), 6(1), 131–146. https://doi.org/10.37385/ijedr.v6i1.6800