The Effect of Tax Knowledge and Tax Digitalization on Compliance of SME Taxpayers: The Moderating Role of Tax Socialization

Abstract

This study aims to analyze the effect of knowledge and tax digitalization on MSME taxpayer compliance, with tax socialization as a moderator—data analysis using the PLS-SEM method with Smart PLS 4.0, which has 105 samples. The results of this study indicate that tax knowledge and digitalization positively affect MSME taxpayer compliance. Tax socialization weakens the impact of tax knowledge on compliance but does not moderate tax digitalization.