Pengaruh Tingkat Literasi Pajak terhadap Kepatuhan Membayar Pajak pada UMKM di Kota Denpasar

Abstract

This study analyzes the effect of tax literacy on tax compliance among MSMEs in Denpasar City from a socio-legal perspective. The research addresses the persistent gap between formal tax regulations and taxpayer compliance behavior, particularly in the MSME sector. The objective is to examine whether tax literacy functions as a determining factor in shaping legal compliance in taxation practices. A quantitative associative approach with a juridical-empirical design was applied. Data were collected from 120 MSME taxpayers through structured questionnaires and supplemented by interviews with tax officials and document analysis. The data were analyzed using simple linear regression to test the relationship between tax literacy and tax compliance. The findings show that tax literacy is at a moderate level, while tax compliance is also moderate, with material compliance being weaker than formal compliance. Statistical results indicate that tax literacy has a positive and significant effect on tax compliance. The study argues that tax literacy operates as a mechanism of legal internalization that bridges the gap between tax norms and taxpayer behavior. This research contributes to socio-legal scholarship by positioning tax literacy as a legal determinant of compliance, not merely a technical capability, and provides implications for strengthening tax education policies in MSME sectors.