The Influence of Changes in Final Income Tax Rates on Taxpayer Compliance With Tax Literacy as a Moderating Variable (Study at MSME Taxpayers in Lamongan Regency)

International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS) 2026 Open access

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Authors: Feny Dwi Widyati, Rita Nataliawati, Sri Yaumi, Qosim Qosim, Rina Sulistyowati
DOI: 10.4108/eai.1-8-2024.2355138
Cited by: 0

Abstract

Tax literacy among MSMEs regarding understanding the tax administration system and MSME tax rates in Indonesia is still low. This is proven by the large number of taxpayers who do not know about the changes in MSME tax rates according to PP No. 55 of 2022 where the tax rate for MSMEs with a gross tu

Fields of Study & Subjects

Taxation and Compliance Studies Financial Literacy and Behavior Economic and Fiscal Studies

Publication details

Journal / source
International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS)
Publication date
1 January 2026
Language
EN