Determinants of Tax Compliance among Small and Medium Enterprises: An Empirical Study in Indonesia

Penulis

  • Loso Judijanto IPOSS Jakarta, Indonesia
  • Willy Nurhayadi Universitas Sultan Ageng Tirtayasa
  • Eko Cahyo Mayndarto Universitas Tama Jagakarsa
  • Ahalik Ahalik Institut Bisnis dan Komunikasi Swadaya, Jakarta
  • Eri Kristanto Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
  • Eko Sudarmanto Universitas Muhammadiyah Tangerang

DOI:

https://doi.org/10.58812/jmws.v5i05.3403

Kata Kunci:

Tax Compliance, Small and Medium-Sized Enterprises (SMEs), Tax Knowledge, Administrative Burdens, Financial Constraints

Abstrak

This study investigates the factors influencing tax compliance among Small and Medium-Sized Enterprises (SMEs) in Indonesia. Using a quantitative approach, data were collected from 150 SME owners and managers through a structured survey with Likert-scale questions. The study examines the impact of tax knowledge, tax attitudes, administrative burdens, business size, and financial constraints on tax compliance. Data analysis was performed using SPSS version 25, employing descriptive statistics, correlation analysis, and multiple regression analysis. The results reveal that tax knowledge and positive tax attitudes are the strongest predictors of tax compliance, while administrative burdens and financial constraints negatively affect compliance. The study highlights the need for improved tax education and simplified tax procedures to increase compliance rates among SMEs. The findings offer valuable insights for policymakers aiming to design more effective tax policies and strategies to encourage higher tax compliance in the SME sector of Indonesia.

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Unduhan

Diterbitkan

2026-05-12

Terbitan

Vol 5 No 05 (2026): Jurnal Multidisiplin West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2026 Loso Judijanto, Willy Nurhayadi, Eko Cahyo Mayndarto, Ahalik Ahalik, Eri Kristanto, Eko Sudarmanto

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.

Cara Mengutip

Determinants of Tax Compliance among Small and Medium Enterprises: An Empirical Study in Indonesia. (2026). Jurnal Multidisiplin West Science, 5(05), 829-841. https://doi.org/10.58812/jmws.v5i05.3403