The influence of morality, knowledge, and the implementation of digital tax payments on the compliance of MSME taxpayers in Palembang City

Authors

  • Karissa Saputri Universitas Multi Data Palembang
  • Usnia Wati Keristin Universitas Multi Data Palembang

DOI:

https://doi.org/10.54957/educoretax.v5i11.1898

Keywords:

Morality, Tax Knowledge, Tax Compliance

Abstract

In Palembang City, Micro, Small, and Medium Enterprises (MSMEs) play an important role in driving regional economic growth. The Palembang City Government, through the Regional Revenue Agency (Bapenda), has implemented a digital tax payment system policy to accelerate the transformation of digital-based tax services as a key strategy to achieve the regional tax revenue target of IDR 1.4 trillion in 2025. As of August 26, 2025, regional tax revenue reached IDR 916.09 billion, or 56.13 percent of the target (Sumsel Independen, 2025). However, the implementation of tax digitalization still faces challenges, particularly related to digital literacy, tax knowledge, and taxpayers’ morality in fulfilling their tax obligations. This study aims to analyze the factors that influence MSME taxpayers’ compliance in Palembang City. Specifically, it examines the effects of taxpayers’ morality, tax knowledge, and digital tax payment on MSME taxpayers’ compliance in Palembang City. This research employs a quantitative method with a causal approach to examine the cause-and-effect relationships among variables. The analysis includes instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that all questionnaire items are valid and reliable. The classical assumption tests show that the data are normally distributed, with no multicollinearity or heteroscedasticity detected. The findings reveal that taxpayers’ morality, tax knowledge, and digital tax payment have a positive and significant effect on MSME taxpayers’ compliance in Palembang City.

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Published

2025-12-13

How to Cite

Saputri, K., & Keristin, U. W. (2025). The influence of morality, knowledge, and the implementation of digital tax payments on the compliance of MSME taxpayers in Palembang City. Educoretax, 5(11), 1248–1258. https://doi.org/10.54957/educoretax.v5i11.1898

Issue

Vol. 5 No. 11 (2025)

Section

Articles

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Copyright (c) 2025 Karissa Saputri, Usnia Wati Keristin

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This work is licensed under a Creative Commons Attribution 4.0 International License.