The Effect of Tax Literacy on Tax Compliance with Trust in Tax Authorities as a Mediating Variable among MSMEs Taxpayers

Faizzah Pipit Isnaini, Muhammad Sabandi

Abstract


This study investigates the effect of tax literacy on tax compliance among MSME owner-taxpayers in Surakarta City and the mediating role of trust in tax authorities. Drawing on the Slippery Slope Framework, tax literacy is specified as a cognitive antecedent of reason-based trust rather than as a substitute for enforcement. Survey data from 206 owner-managers who hold a taxpayer identification number were analyzed with PLS-SEM. Tax literacy is positively related to trust (β=0.665) and retains a positive direct relation with compliance (β=0.170). Trust is positively related to compliance (β=0.400) and partially mediates the literacy–compliance relationship (indirect β=0.266; VAF ≈61%). Multi-group analysis shows no significant difference in path strength between owners who had and had not attended tax-literacy training. The study contributes to MSME tax-governance research by locating literacy inside an institutional-trust mechanism. Tax-administration practice should combine technical literacy programs with transparent, competent, and fair services.

Keywords


tax literacy; trust in tax authorities; tax compliance; Slippery Slope Framework; MSMEs; tax education

Full Text:

PDF

References


Arifin, S. A. K., Sriyono. 2022. The effect of tax literacy, service quality of tax employees, financial attitudes, and tax understanding on taxpayer compliance. Indonesian Journal of Innovation Studies, 20, Article 710. https://doi.org/10.21070/ijins.v20i.710

Batrancea, L. M., Nichita, A., De Agostini, R., Narcizo, F. B., Forte, D., Mamede, S. P. N., Roux-Cesar, A. M., Nedev, B., Valsan, C., Pah, I., 2022. A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8, Article 96. https://doi.org/10.1186/s40854-022-00404-y

DDTCNews. 2025. DJP: Rasio kepatuhan wajib pajak di 2024 sebesar 85,75 persen. DDTC. https://news.ddtc.co.id/berita/nasional/1808066/djp-rasio-kepatuhan-wajib-pajak-di-2024-sebesar-8575-persen

Fitriyah, N. S., Yanti, Y., Arimurti, T., 2024. Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM. AKURASI: Jurnal Riset Akuntansi dan Keuangan, 6(2), 131–146. https://doi.org/10.36407/akurasi.v6i2.1330

Gangl, K., Hofmann, E., Hartl, B., Berkics, M., 2020. The impact of powerful authorities and trustful taxpayers: Evidence for the extended slippery slope framework from Austria, Finland, and Hungary. Policy Studies, 41(1), 98–111. https://doi.org/10.1080/01442872.2019.1577375

Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., 2022. A primer on partial least squares structural equation modeling (PLS-SEM), 3rd ed. Sage.

Haq, F. A., Tarmidi, D., 2024. Trust in government, tax digitalization and tax education influence tax compliance with experience as a moderation. Educoretax, 4(8), 994–1005. https://doi.org/10.54957/educoretax.v4i8.1013

Henseler, J., Ringle, C. M., Sarstedt, M., 2015. A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8

Kantor Pelayanan Pajak Pratama Surakarta. 2023. KPP Surakarta beri layanan terpadu perpajakan di Pasar Klewer. Direktorat Jenderal Pajak. https://www.pajak.go.id/id/siaran-pers/kpp-surakarta-beri-layanan-terpadu-perpajakan-di-pasar-klewer

Kementerian Usaha Mikro, Kecil, dan Menengah Republik Indonesia. 2025. Peraturan Menteri Usaha Mikro, Kecil, dan Menengah Republik Indonesia Nomor 3 Tahun 2025 tentang Rencana Strategis Kementerian Usaha Mikro, Kecil, dan Menengah Tahun 2025–2029. https://www.peraturan.go.id/files/perukm-no-3-tahun-2025.pdf

Kirchler, E., Hoelzl, E., Wahl, I., 2008. Enforced versus voluntary tax compliance: The slippery slope framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004

Kock, N., Hadaya, P., 2018. Minimum sample size estimation in PLS-SEM: The inverse square root and gamma-exponential methods. Information Systems Journal, 28(1), 227–261. https://doi.org/10.1111/isj.12131

Kusumadewi, D. R., Dyarini. 2022. Pengaruh literasi pajak, modernisasi sistem administrasi, insentif pajak dan moral pajak terhadap kepatuhan wajib pajak UMKM. Jurnal Akuntansi dan Keuangan, 10(2), 171–182. https://doi.org/10.29103/jak.v10i2.7182

Mardhiah, M., Miranti, R., Tanton, R., 2023. The Slippery Slope Framework: A comprehensive evaluation of factors affecting trust and power. Economic and Political Studies, 11(3), 382–399. https://doi.org/10.1080/20954816.2023.2189798

Nitzl, C., Roldan, J. L., Cepeda, G., 2016. Mediation analysis in partial least squares path modeling: Helping researchers discuss more sophisticated models. Industrial Management & Data Systems, 116(9), 1849–1864. https://doi.org/10.1108/IMDS-07-2015-0302

Organisation for Economic Co-operation and Development. 2025. Revenue statistics in Asia and the Pacific 2025: Indonesia. OECD Publishing. https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/06/revenue-statistics-in-asia-and-the-pacific-2025-country-notes_0a069779/indonesia_ca677d95/19969e8e-en.pdf

Prastiwi, D., Endrasti, N. R., Abdiyah, Y. K., 2024. Trust and tax compliance in Indonesia. Jurnal ASET (Akuntansi Riset), 16(1), 65–78. https://doi.org/10.17509/jaset.v16i1.60788

Putri, A. A., Sholaha, A. L., Oktaviana, A. E., Annas, A. H., Afifah, M. R., 2026. The influence of tax knowledge and tax literacy on MSME tax compliance. Gorontalo Accounting Journal, 9(1). https://doi.org/10.32662/gaj.v9i1.4618

Rika, A. R., Hasanudin, A. I., Lestari, T., Retnowati, W., 2026. The role of tax literacy on MSME tax compliance: The mediating effect of public trust and the moderating role of Kalosara. Jurnal Akuntansi dan Auditing Indonesia, 30(1). https://doi.org/10.20885/jaai.vol30.iss1.art14

Saharani, S. A., Sari, R. P., 2023. Pengaruh literasi pajak terhadap kepatuhan wajib pajak UMKM dimoderasi insentif pajak. Management Studies and Entrepreneurship Journal, 4(5), 5605–5614. https://doi.org/10.37385/msej.v4i5.3052

Tampubolon, J., Susanti, M., Hutapea, J. Y., 2025. Kepatuhan WP UMKM di Cikampek atas masalah literasi pajak. Jurnal Ekonomis, 19(2), 60–83. https://doi.org/10.58303/jeko.v19i2.4393




DOI: http://dx.doi.org/10.33087/ekonomis.v10i2.3000

Refbacks

  • There are currently no refbacks.


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

Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: ekonomis.unbari@gmail.com, Phone: 0741-670700

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