Pengaruh Literasi Keuangan dan Literasi Perpajakan terhadap Kepatuhan Pembayaran PPh pada UMKM di Kabupaten Sidoarjo
Year: 2026
Type: article
Abstract: This study examines the relationship between financial literacy, tax literacy, and income tax (PPh) payment compliance among micro, small, and medium enterprises (MSMEs) in Sidoarjo Regency, Indonesia. Grounded in the Theory of Planned Behavior, the study positions financial and tax literacy as relevant capabilities associated with taxpayers’ ability to understand, plan, and fulfill tax obligations. A quantitative causal design was used. The target population comprised 84,241 MSME taxpayers registered with the North, South, and West Sidoarjo Primary Tax Offices. Purposive sampling was employed, with a minimum sample of 398 respondents calculated using Slovin’s formula at a 5% margin of error. The study used 398 respondents who met the sampling criteria. Questionnaire data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy and tax literacy have positive and significant relationships with PPh payment compliance. Among the control variables, business turnover has a positive and significant relationship with compliance, whereas business age and education are not statistically significant. These findings suggest that practical financial management education and accessible tax guidance should be strengthened to support MSME tax compliance in Sidoarjo.
DOI: 10.62710/8c1bng18
Authors: Pingkan Dwi Mayasari, Hariyati Hariyati
Institution: Universitas Negeri Surabaya
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7225776568