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The Influence of Tax Fairness Perception and Tax Knowledge on Tax Morale and Tax Compliance of MSME Taxpayers Partnered with Toko Basmallah

Year: 2025

Type: article

Abstract: This study investigates the influence of tax fairness perception and tax knowledge on tax morale and tax compliance among MSME taxpayers partnered with TokoBASMALAH in East Java. Utilizing a quantitative research approach, data was collected through questionnaires distributed electronically. The results indicate that tax fairness perception and tax knowledge significantly enhance tax morale. Furthermore, tax morale positively affects tax compliance. However, tax fairness perception and tax knowledge do not have a direct significant impact on tax compliance. These findings highlight the importance of enhancing taxpayer education and perceptions of fairness to improve compliance rates among MSMEs.

Source: Eduvest - Journal Of Universal Studies

DOI: 10.59188/eduvest.v5i9.51417

Authors: Abd Rohim, Heru Tjaraka

Institution: Universitas Airlangga

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4414326521

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