The Effect of Financial Literacy and Tax Sanctions on Taxpayer Compliance with Motivation to Pay Taxes as a Mediating Variable (Case Study of MSMEs in Karawang)
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Qurotul Aini*
Karuniana Dianta Arfıando Sebayang
Suparno
This research seeks to assess how financial literacy and tax sanctions influence taxpayer compliance, with motivation to pay taxes serving as a mediating factor, focusing on micro, small, and medium enterprises (MSMEs) in Karawang. The study employs a quantitative research method, relying on primary data. Data is gathered through the use of questionnaires. The data after being collected is then processed using SEM PLS 4 tools. The data analysis techniques used are inner model, outher model and hypothesis testing (direct and indirect effects). The sample in this study were 150 respondents. The results of the analysis show that financial literacy has no effect on taxpayer compliance, tax sanctions affect taxpayer compliance, motivation to pay taxes affects taxpayer compliance, financial literacy affects motivation to pay taxes, tax sanctions affect motivation to pay taxes, financial literacy affects taxpayer compliance through motivation to pay taxes, tax sanctions affect taxpayer compliance through motivation to pay taxes.
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