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

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.