Peran Literasi, Pengetahuan, dan Kesadaran Perpajakan dalam Perencanaan Pajak UMKM di KPP Pratama Malang Utara

Novita Hendarningrum, Jeni Susyanti, Nuril Badria

Abstract


This study aims to examine the effect of tax literacy, taxpayer awareness, and tax knowledge on tax planning among MSMEs registered at the North Malang Tax Office (KPP Pratama Malang Utara). A quantitative approach with a survey method was employed. The sample consisted of 106 respondents selected through purposive sampling. Data were analyzed using multiple linear regression. The results showed that tax literacy had no significant effect on tax planning, while taxpayer awareness and tax knowledge had a positive and significant effect on tax planning. These findings indicate that awareness of tax obligations and technical understanding of tax regulations and procedures play a more important role in supporting effective tax planning than mere tax literacy. This study implies that strengthening taxpayer awareness and knowledge should be prioritized to improve tax compliance and planning among MSMEs.Keywords: Tax literacy, taxpayer awareness, tax knowledge, tax planning, MSMEs

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