The Effect of Understanding Tax Accounting on the Effectiveness of Tax Planning in MSMEs

Teuku Radhifan Syauqi

Authors

Teuku Radhifan Syauqi University of Pembangunan Panca Budi

Keywords:

Understanding, Tax Accounting, Tax Planning, MSMEs

Abstract

This study aims to analyze the effect of understanding tax accounting on the effectiveness of tax planning in Micro, Small and Medium Enterprises (MSMEs). Proper tax accounting can assist MSMEs in developing efficient tax planning strategies, thereby minimizing the tax burden that must be paid legally. The research method used is a quantitative approach with data collection through questionnaires distributed to MSME actors. The results of the analysis show that there is a significant positive relationship between the level of understanding of tax accounting and the effectiveness of tax planning. This finding indicates that the better the MSME actors' understanding of tax accounting, the more effective they will be in planning their tax obligations, which in turn can support the sustainability of their business. This study recommends increasing tax education for MSME players in order to optimize tax planning strategies that are in accordance with the provisions of tax law in Indonesia.

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