An Evaluation of Tax Non-Compliance through a Root Cause Analysis Approach among MSMEs in South Jakarta
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Abstract
This study investigates the root causes of tax non-compliance among Micro, Small, and Medium Enterprises (MSMEs) in South Jakarta by applying the Root Cause Analysis (RCA) approach. The research adopts a qualitative method with a descriptive case study design. Data were obtained through in-depth interviews with selected MSME owners using purposive sampling techniques based on the relevance of respondents to the research objectives. The analysis process included data reduction, data presentation, and conclusion drawing, supported by the use of the Fishbone (Cause and Effect) Diagram as an analytical tool. The findings reveal that MSME tax non-compliance is influenced by four major factors, namely People, Management, Environment, and Material. Among these factors, People and Environment were identified as the most dominant causes. Low tax literacy, misunderstandings regarding tax obligations, limited awareness, and insufficient tax socialization from authorities contribute significantly to non-compliance behavior among MSMEs. In contrast, Management and Material factors, such as weak financial administration systems and financial limitations, act as supporting factors that reinforce the persistence of tax non-compliance. This study recommends strengthening tax literacy programs, improving simple financial recording systems, enhancing tax socialization and assistance services, and providing supportive fiscal incentives for MSMEs. These efforts are expected to improve voluntary tax compliance and support sustainable MSME development.
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