EXAMINING THE IMPACT OF TAX AWARENESS, EDUCATION, AND SANCTIONS ON MSME TAXPAYER

This research investigates how the impact of tax awareness, level of education, and tax sanctions determined the tax compliance of Micro, Small, and Medium Enterprises (MSMEs), locally referred to as Usaha Mikro, Kecil, dan Menengah (UMKM) in Indonesia. A quantitative approached is used in this study that focuses on MSME business actors in East Ciputat on South Tangerang. Primary data was gathered through questionnaires from 100 respondents who were selected through convenience sampling. Multiple linear regression models are used to analyze data on SPSS version 27. Results indicate that tax awareness, education level, and sanctions will positively affect MSME taxpayer compliance.