The Effect of E-Filing, Tax Socialization, and Taxpayer Awareness on MSME Taxpayer Compliance with Tax Sanctions as Variable Moderation

M. Agung Dwiadityo () and Bambang Subiyanto ()
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M. Agung Dwiadityo: National University, Faculty of Economics and Business
Bambang Subiyanto: National University, Faculty of Economics and Business

A chapter in Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023), 2024, pp 242-253 from Springer

Abstract: Abstract This research purpose is to investigate the effect of E-Filing Implementation, Taxation Socialization, and Taxpayer Awareness on the Compliance of SMEs Taxpayers, with Tax Sanctions acting as a Moderating Variable. The primary data for this study were obtained from respondents’ answers to the questionnaire used in the research. The research sample consists of 100 SME taxpayers holding a Taxpayer Identification Number (NPWP) in Depok City. Methodology sampling technique employed is purposive sampling. The data analysis methods include Descriptive Statistics, Data Quality Test, Classical Assumption Test, and Hypothesis Testing, which includes Moderation Regression Analysis, Coefficient of Determination, F-test, and T-test. Findings indicate that E-Filing Implementation, Socialization and Taxpayer Awareness have a positive and significant impact on Taxpayer Compliance. Regarding the hypothesis testing results for the moderation variable, Tax Sanctions and Taxation Socialization can positively moderate the relationship between E-Filing Implementation and Taxpayer Compliance. Tax Sanctions have negatively moderated the association between Taxpayer Awareness and Taxpayer Compliance. Suggestion is that the government and relevant institutions enhance the implementation of a more user-friendly E-Filing system and provide clear guidelines for SMEs. Taxation socialization should be intensified through various media to enhance taxpayers’ understanding. Moreover, encouraging unpaid awareness through tax education programs is crucial. Additionally, the proportional application of tax sanctions can serve as an effective tool in promoting SMEs’ tax compliance.

Keywords: E-Filing Implementation; Taxation Socialization; Taxpayer Awareness; Tax Sanction (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-394-8_24

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