Published: 2026-08-01

Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi

DOI: 10.35870/jemsi.v12i4.6575

Dela Pusfitasari, Juli Ratnawati
  • Dela Pusfitasari: Universitas Dian Nuswantoro Semarang
  • Juli Ratnawati: Universitas Dian Nuswantoro Semarang
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Abstract

This study aims to examine the impact of tax knowledge, tax sanctions, and taxpayer awareness on taxpayer compliance, and the position of tax socialization as a moderating variable for MSMEs selling in South Semarang District. This study uses quantitative techniques relying on primary data generated from the distribution of questionnaires to 100 MSMEs selected using purposive sampling techniques. Data management was carried out using Moderated Regression Analysis (MRA) using SPSS 25. The study states that tax knowledge, tax sanctions, and taxpayer awareness have a positive and significant impact on tax compliance, which means that the higher the understanding of MSMEs regarding tax provisions, the stricter the application of sanctions, and the greater awareness to fulfill tax obligations can increase compliance in calculating, paying, and reporting taxes. However, tax socialization has not been tested to strengthen the impact of tax knowledge, tax sanctions, and tax awareness on tax compliance of MSMEs. The results of this study indicate that increased compliance tends to be influenced by internal factors rather than the role of tax socialization implemented. Therefore, an interactive and sustainable tax socialization activity plan is needed to encourage tax compliance among MSMEs.

Keywords

Tax Knowledge; Tax Sanctions; Taxpayer Awareness; Tax Socialization; MSME Taxpayer Compliance

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Pusfitasari, D., & Ratnawati, J. (2026). Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(4), 3117-3128. https://doi.org/10.35870/jemsi.v12i4.6575
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 4 (2026)

  • Section: Articles

  • Published: 2026-08-01

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Author Biographies
Dela Pusfitasari, Universitas Dian Nuswantoro Semarang
Google Scholar ResearchGate ORCID

Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro Semarang, Jl. Imam Bonjol No.207, Pendrikan Kidul, Semarang Tengah, Kota Semarang, Indonesia.

Juli Ratnawati, Universitas Dian Nuswantoro Semarang
Google Scholar ResearchGate ORCID

Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro Semarang, Jl. Imam Bonjol No.207, Pendrikan Kidul, Semarang Tengah, Kota Semarang, Indonesia.

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