Determinasi Kepatuhan Wajib Pajak UMKM: Pengaruh Literasi Perpajakan, Digitalisasi Layanan Pajak, dan Persepsi Sanksi Pajak di Kota Medan

Abstract

The low level of fiscal compliance among micro, small, and medium-sized business actors continues to be a problem that hinders the optimization of state revenue from the tax sector. This study aims to examine the contribution of tax literacy, digital transformation of tax services, and taxpayers' perceptions of sanctions in shaping the tax compliance behavior of MSMEs in Medan City. Data collection was carried out using a questionnaire instrument distributed to 60 respondents using an accidental sampling approach, then processed with SmartPLS software through PLS-SEM analysis. Hypothesis testing yielded findings that tax literacy and perception of tax sanctions each have a significant positive effect on the level of tax compliance, with P-values of 0.004 for both. In contrast, digital transformation of tax services did not show a statistically significant impact with a P-value of 0.521. This research model can explain 76.5% of the variation in tax compliance among MSME actors. These findings underline the urgency of strengthening tax education and consistent enforcement of sanctions as key strategies for improving tax compliance of MSME taxpayers