Intergritas Akuntansi dan Kepatuhan Pajak Usaha Mikro Kecil dan Menengah (UMKM) Studi Kasus Di Makassar

Abstract

This study aims to describe and understand the relationship between accounting integrity and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. The background of this research is based on the fact that although the number of MSMEs continues to increase, their level of tax compliance remains relatively low. Accounting integrity, which is reflected in honesty, transparency, and consistency in financial recording, is considered an important factor influencing taxpayers’ compliance behavior.

This research employs a descriptive qualitative method with a case study approach involving several MSMEs engaged in the trade and service sectors. Data were collected through in-depth interviews, observations, and a review of accounting records and tax administration documents. Data analysis was conducted using reduction, data display, and thematic conclusion-drawing techniques.

The findings reveal that accounting integrity serves as both a moral and practical foundation in shaping tax compliance behavior. MSMEs that maintain honest and rule-based financial records tend to be more disciplined in fulfilling their tax obligations. However, several challenges were identified, including limited understanding of accounting practices, perceptions of high tax burdens, and insufficient guidance from authorities. These findings emphasize the need for continuous education and mentoring strategies to internalize accounting integrity and generate a tangible impact on improving MSME tax compliance