The Moderating Effect of Tax Socialization on the Relationship Between Tax Services, Sanctions, and MSME Compliance

Authors

DOI:

https://doi.org/10.32493/jiaup.v14i2.59640

Keywords:

Officer Services, Tax Sanctions, MSME taxpayer Compliance, Tax Socialization

Abstract

This study examines the effect of tax officer services and tax sanctions on MSME taxpayer compliance in Cirebon City, with tax socialization as a moderating variable. The compliance of MSMEs to tax laws is still a challenge, despite their significant contribution to the national economy. This research was a quantitative study with primary data collected using questionnaires given to MSME taxpayers registered at Cirebon Satu Tax Office. 284 respondents were selected using probability sampling method. Data were analysed using SEM-PLS method with SmartPLS 4 software. The findings show that tax officer services and tax sanctions improve MSME taxpayer compliance significantly. Tax socialization does not moderate the relationship between tax sanctions and taxpayer compliance. Tax socialization weakens the relationship between tax officer services and taxpayer compliance. This finding shows that tax socialization does not always amplify the positive association of tax services and compliance. Therefore, to improve MSME taxpayer compliance, it is important to increase service quality and design more effective tax socialization programs. This research extends the Theory of Planned Behaviour by highlighting tax socialization as a contextual factor impacting taxpayer compliance.

References

Ajzen, I. (1991). The Theory Of Planned Behavior. Organizational Behavior And Human Decision Processes, 50(2), 179–211. Https://Doi.Org/Https://Doi.Org/10.1016/0749-5978(91)90020-T

Anisya, Tjan, J. S., & Sukmawati., S. (2022). Pengaruh Sosialisasi Perpajakan , Sanksi Perpajakan , Dan Faktor Kesadaran Terhadap Kepatuhan Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi Abstrak Pendahuluan. 5(3), 182–191.

Azzahro, T., & Ajimat, A. (2024). Persepsi Wajib Pajak Mengenai Pengaruh Keadilan Pajak, Pemeriksaan Pajak Dan Diskriminasi Pajak Terhadap Penggelapan Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 12(1), 118–132. Https://Doi.Org/10.32493/Jiaup.V12i1.42270

Djp. (2025). Aktifkan Akun Coretax Djp, Hindari Kendala Lapor Spt Tahunan. Kementrian Keuangan Direktorat Jendral Pajak.

Faidani, A. B., Soegiarto, D., & Susanti, D. A. (2023). Pengaruh Kesadaran Pajak, Pemahaman Peraturan Perpajakan, Sanksi Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Mercu Buana, 9(1).

Fairuz, D. A. S., Ferina, I. S., & Amin, A. R. (2025). Pengaruh Pengetahuan Pajak, Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Palembang Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Balance : Jurnal Akuntansi Dan Bisnis, 28–40. Https://Doi.Org/10.32502/Balance.V10i1.560.

Ghozali, I. (2016). Desain Penelitian Kuantitatif Dan Kualitatif Untuk Akuntansi, Bisnis, Dan Ilmu Sosial Lainnya. Badan Penerbit Universitas Diponegoro.

Halimah, H. S., Rahmawati, E., & Yulianto, A. (2024). Impact Of Understanding Tax Regulations , Fiscus Service Quality , And Tax Sanctions On Taxpayer Compliance Moderated By Risk Preference. 11(10), 1388–1415.

Hartinah, D. A. S. ., Kusumawati, A. ., & Rasyid, S., (2023). Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi. 7, 195–218.

Junaidi, M. (2024). Umkm Hebat, Perekonomian Nasional Meningkatno Title. Direktorat Jendral Perbendaharaan (Djpb).

Maili, N. A. (2022). Pengaruh Pemahaman Perpajakan, Sanksi Pajak, Tarif Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Umkm. Jurnal Pendidikan Tambusai, 6(3), 13553–13562.

Manrejo, S., & Yulaeli, T. (2023). Tax Compliance Model Based On Taxpayers Planned Behavior In Indonesia. January 2022. Https://Doi.Org/10.15826/Jtr.2022.8.3.123

Mansur, F., Hernando, R., Prasetyo, E., (2022). Current Jurnal Kajian Akuntansi Dan Bisnis Terkini Msme Taxpayer Compliance : The Role Of Tax Sanctions As. 3(2), 278–293.

Nabilla, A., Marundha, A., & Khasanah, U. (2024). Pengaruh Kualitas Layanan Pajak , Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Wilayah Jakarta Timur. 2(1).

Pratami, Y. (2022). Penerapan E-Filing , Peran Relawan Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wpop Dalam Melaporkan. 10(2), 169–183.

Pratiknjo, M. L., & Lasdi, L. (2022). Pengaruh Sanksi Pajak Dan Tax Amnesty Terhadap Keputusan Kepatuhan Wajib Pajak. Perspektif Akuntansi, 5(2), 141–156.

Priyatna, N. R. (2023). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Pasar Lama Tangerang. Global Accounting, 2(2).

Ristiyana, R., Atichasari, A. S., & Indriani, R. (2024). Pengaruh Insentif , Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi. 8(April), 1339–1349.

Shahrzadi, L., Mansouri, A., Alavi, M., & Shabani, A. (2024). International Journal Of Information Causes , Consequences , And Strategies To Deal With Information Overload : A Scoping Review. International Journal Of Information Management Data Insights, 4(2), 100261. Https://Doi.Org/10.1016/J.Jjimei.2024.100261

Siswanto, D. (2025). Potensi Pajak Umkm Besar, Tapi Kepatuhan Masih Rendah. Kontan.Co.Id. Https://Nasional.Kontan.Co.Id/News/Potensi-Pajak-Umkm-Besar-Tapi-Kepatuhan-Masih-Rendah

Sufiyanto, R., S, A. K. H., Triatmaja, N. A., Niqrisah, Y., & Pratiwi, D. (2024). Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi ( Studi Empiris Pada Kantor Pelayanan Pajak Pratama Boyolali ). 12(01), 101–110.

Sugiyono. (2019). Metode Penelitian Kuantitatif (Cetakan Ke). Alfabeta.

Sulbahri, R. A., & Kusuma, G. S. M. (2022). Pengaruh Penerapan E-Filling Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Jurnal Kompetitif, 11(2).

Supriatiningsih, S., & Jamil, F. S. (2021). Pengaruh Kebijakan E-Filing, Sanksi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 199–208.

Utami, I., Suwarti, T., & Masdjojo, G. N. (2023). Pengaruh Pengetahuan Perpajakan , Sosialisasi Perpajakan , Kesadaran Pajak , Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm. 6(1), 67–75.

Utami, N., & Supadmi, N. L. (2023). Pemahaman Peraturan Perpajakan, Tingkat Penghasilan, Sanksi Pajak Dan Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 33(6), 1549–1562.

Welly, W., Nurhasanah, S., Sari, D. P., & Zuraidah, I. (2024). Pemahaman Wajib Pajak, Pelayanan Fiskus Dan Sosialisasi Terhadap Kepatuhan Wajib Pajak Umkm. Jemasi: Jurnal Ekonomi Manajemen Dan Akuntansi, 20(2), 144–159.

Yanti, L. D., Wijaya, V. S., (2023). Pengaruh Pengetahuan Perpajakan , Tarif Pajak , Mekanisme Pembayaran Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. 6(41), 206–216.

Yuliani, S. P., Sistalia, T. A., & Yulianto, A. (2024). The Effects Of Tax Sanctions, Taxpayer Awareness, And Tax Understanding Msme On Tax Compliance: The Moderating Role Of Risk Preference. Ilomata International Journal Of Tax And Accounting, 5(2), 367–385.

Yusuf Mochamad, Furqon, I. K., & Stiawan, D. (2022). Tax Socialization, Tax Knowledge, And Tax Sanctions’ Influence On Taxpayer Compliance With Individuals At Kpp Pratama Pekalongan. 10(1), 38–52.

Downloads

Published

2026-07-30

Issue

Vol. 14 No. 2 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang

Section

Articles

License

Copyright (c) 2026 Diah Mustika Rohadi, Agung Yulianto

Creative Commons License

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

Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.