Tax Awareness Factors of MSMEs In Bukittinggi City Using the Delphi Method

Thahira Afifah and Charoline Cheisviyanny ()
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Thahira Afifah: Universitas Negeri Padang
Charoline Cheisviyanny: Universitas Negeri Padang

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 119-131 from Springer

Abstract: Abstract This research aims to determine the factors that influence the tax awareness of MSMEs in Bukittinggi City. This research is qualitative research using the Delphi method. A panel of 40 experts from MSMEs in Bukittinggi City was selected using a purposive sampling method. To measure the level of agreement of the expert panel on a given factor, the ranking score is calculated with the Kendall Coefficient of Concordance (W). The research results show that there are five factors that cause low tax awareness among MSMEs in Bukittinggi City. The ranking order of these factors is: (1) Tax Knowledge; (2) Tax Complexity; (3) Trust in the Tax Authority; (4) Tax Socialization and (5) Tax Justice.

Keywords: MSMEs Taxpayer; Delphi Method; Tax Awarnes (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_12

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DOI: 10.2991/978-94-6463-839-4_12

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