The Impact of Tax Knowledge on the Compliance Rates of MSME Café Taxpayers in Tondano

Abigail Eunike; Treesje Runtu; Christian Datu

doi:10.55927/fjas.v5i7.87

Authors

Abigail Eunike Universitas Sam Ratulangi
Treesje Runtu Universitas Sam Ratulangi
Christian Datu Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v5i7.87

Keywords:

Tax Knowledge, Taxpayer Compliance, Café MSMEs

Abstract

This study uses a qualitative research method with a descriptive analysis approach. The research data were obtained through questionnaires, interviews, and documentation involving owners or persons in charge of MSME cafés in Tondano. The sampling technique used was non-probability sampling with purposive sampling, involving 10 MSME cafés that possess a Taxpayer Identification Number (NPWP). The data analysis technique was carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the tax knowledge of MSME café taxpayers in Tondano is generally in the fairly good category, particularly in understanding the functions of taxes and basic tax obligations, both central and regional taxes. However, there are still limitations in understanding technical aspects of taxation, such as the selfassessment system and the use of digital tax services.

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