Kesadaran Wajib Pajak Sebagai Mediasi Dalam Pemahaman Pajak Dan Digitalisasi Layanan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

Abstract

This study aims to analyze the influence of Tax Understanding, Tax Service Digitalization, and Taxpayer Awareness on MSME Taxpayer Compliance in East Java Province. A quantitative approach was employed using primary data collected through questionnaires distributed to MSMEs, with 80 valid responses analyzed. The findings indicate that Tax Understanding has a positive effect on taxpayer compliance and significantly enhances taxpayer awareness. In contrast, Tax Service Digitalization does not significantly affect compliance and shows a negative influence on taxpayer awareness. Additionally, Taxpayer Awareness does not significantly influence compliance and does not mediate the relationship between the studied variables. Overall, the results demonstrate that tax understanding is the dominant factor in improving MSME taxpayer compliance, while tax service digitalization requires further development to achieve optimal effectiveness.