Enhancing MSME Tax Compliance through CORTEX Training in Partnership with the Regional Directorate General of Taxes, Central Java I

Micro, Small, and Medium Enterprises (MSMEs) play a critical role in Indonesia’s economy, yet their level of tax compliance remains relatively low due to limited knowledge and administrative capacity. This research aims to analyze the effectiveness of the CORTEX (Corporate Tax Extension) training program in improving tax compliance among MSMEs in collaboration with the Regional Directorate General of Taxes, Central Java I. The study employs a qualitative descriptive method, using interviews and observations from a series of CORTEX training sessions conducted in Semarang. The findings reveal that participants showed increased awareness, understanding, and willingness to comply with tax obligations after attending the training. Improved interaction between MSME actors and tax authorities also contributed to more transparent reporting and better administrative practices. This study highlights the importance of targeted education and capacity-building initiatives in bridging the compliance gap. The implications suggest that similar training programs, when conducted systematically and supported by local tax offices, can significantly boost voluntary compliance rates and contribute to broader fiscal sustainability.