PENGARUH TAX KNOWLEDGE DAN PEMAHAMAN PAJAK TERHADAP PERILAKU KEPATUHAN PAJAK (STUDI PADA UMKM DI KECAMATAN PALU TIMUR)

Abstract

This study investigates the influence of tax knowledge and tax understanding on tax compliance behavior among small and medium enterprise taxpayers in East Palu District. The purpose is to evaluate whether these two cognitive factors significantly shape taxpayers' willingness to fulfill their tax obligations. Using a quantitative approach, data were collected through structured questionnaires from 30 selected respondents who had paid income tax. Multiple linear regression analysis was conducted using SPSS version 29. The findings reveal that both tax knowledge and tax understanding have a significant positive effect, both partially and simultaneously, on taxpayer compliance. This indicates that the more a taxpayer is informed about and understands tax regulations and procedures, the more likely they are to exhibit compliant behavior. This research offers a novelty by focusing on non-PKP registered SMEs in East Palu, a population that is often underrepresented in tax compliance studies. Unlike previous studies that mainly examined tax behavior in large urban or institutional settings, this study highlights the practical challenges faced by grassroots entrepreneurs. The study concludes that improved tax knowledge and understanding significantly contribute to higher levels of tax compliance, with a contribution rate of 63.9%. Therefore, enhancing taxpayer education and outreach in regional SME sectors is recommended as a strategic policy to improve national tax revenue. Future research is encouraged to include larger samples, additional behavioral variables, and to consider changes in tax regulation and economic conditions over time.