Pengaruh Pengetahuan Peraturan Perpajakan, Sanksi Pajak, Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kota Palembang

Lie, Justin (2026) Pengaruh Pengetahuan Peraturan Perpajakan, Sanksi Pajak, Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of tax regulation knowledge, tax sanctions, and tax digitalization on the tax compliance of MSMEs in Palembang City. Tax compliance is an important aspect as it affects state revenue used to finance development and public services. The research method employed is a quantitative approach with multiple linear regression analysis using SPSS software. The sample was selected using purposive sampling techniques based on certain criteria. The data were collected through the distribution and completion of questionnaires by respondents. The results indicate that tax regulation knowledge and tax digitalization have a positive effect on MSME tax compliance, while tax sanctions do not have a significant effect on MSME tax compliance. The implications of this study provide insights for MSME actors regarding the importance of tax regulation knowledge, tax sanctions, and tax digitalization in improving tax compliance, as well as serving as a reference for future research.

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