Tax Awareness Factors of MSMEs In Bukittinggi City Using the Delphi Method

DOI

10.2991/978-94-6463-839-4_12How to use a DOI?

Keywords

MSMEs Taxpayer; Delphi Method; Tax Awarnes

Abstract

This research aims to determine the factors that influence the tax awareness of MSMEs in Bukittinggi City. This research is qualitative research using the Delphi method. A panel of 40 experts from MSMEs in Bukittinggi City was selected using a purposive sampling method. To measure the level of agreement of the expert panel on a given factor, the ranking score is calculated with the Kendall Coefficient of Concordance (W). The research results show that there are five factors that cause low tax awareness among MSMEs in Bukittinggi City. The ranking order of these factors is: (1) Tax Knowledge; (2) Tax Complexity; (3) Trust in the Tax Authority; (4) Tax Socialization and (5) Tax Justice.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Thahira Afifah
AU  - Charoline Cheisviyanny
PY  - 2025
DA  - 2025/09/16
TI  - Tax Awareness Factors of MSMEs In Bukittinggi City Using the Delphi Method
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 119
EP  - 131
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_12
DO  - 10.2991/978-94-6463-839-4_12
ID  - Afifah2025
ER  -