Work

The Effect of Tax Knowledge and Tax Digitalization on Compliance of SME Taxpayers: The Moderating Role of Tax Socialization

Year: 2025

Type: article

Abstract: This study aims to analyze the effect of knowledge and tax digitalization on MSME taxpayer compliance, with tax socialization as a moderator—data analysis using the PLS-SEM method with Smart PLS 4.0, which has 105 samples. The results of this study indicate that tax knowledge and digitalization positively affect MSME taxpayer compliance. Tax socialization weakens the impact of tax knowledge on compliance but does not moderate tax digitalization.

Source: Golden Ratio of Finance Management

DOI: 10.52970/grfm.v5i1.1093

Authors: Deviana Putri, Dewi Murdiawati

Institution: Perbanas Institute

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4409101388

FWCI: 0.973

Cites:

Cited by: 1

Related to: 10