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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang JEBD
Christina Hotmatondini Turnip
Universitas Negeri Medan
Economics, Econometrics & Finance Education Engineering

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Peran Digitalisasi Perpajakan dan Literasi Digital terhadap Kepatuhan Pajak UMKM di Era Ekonomi Digital depita sinaga; Christina Hotmatondini Turnip; Krisna Sarinauli Lumban Siantar; Putri Angelita BR Purba; Munzir Phonna
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Indonesia's transition toward a digital tax administration system has transformed the way tax services are delivered, particularly through e-Filing, e-Billing, e-Faktur, and the Coretax Administration System. Although MSMEs account for 60.51% of the national GDP and serve as a major pillar of economic growth, their level of tax compliance continues to present challenges. The success of digital tax initiatives is closely linked to the ability of taxpayers to utilize digital technologies effectively. Accordingly, this article investigates the contribution of tax digitalization and digital literacy to improving MSME tax compliance in the digital era. The study employs a Systematic Literature Review (SLR) method guided by the PRISMA 2021 framework and analyzes 17 journal articles published from 2019 to 2025, sourced from Google Scholar and Scopus. The review reveals that digital tax services simplify administrative procedures and encourage higher levels of formal compliance. Nevertheless, the impact of these innovations is influenced by the digital literacy level of MSME participants. Several obstacles remain, including inadequate digital skills, disparities in technology access, and resistance to behavioral change. The article proposes digital education initiatives as an essential complement to MSME taxation policies.
STUDI LITERATUR KOMPARATIF KARAKTERISTIK RISIKO DAN IMBAL HASIL REKSADANA SAHAM VERSUS UNIT LINK BERBASIS EKUITAS SEBAGAI INSTRUMEN PERENCANAAN KEUANGAN JANGKA PANJANG Christina Hotmatondini Turnip; Deslia Ningsih Sagala; Krisna Sarinauli Lumbansiantar; Putri Kemala Dewi Lubis
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14546

Abstract

Long-term financial planning demands efficient and goal-appropriate investment instruments. Indonesian retail investors often face confusion between equity mutual funds and equity-based unit-linked insurance plans (ULIPs) due to their similar underlying assets, despite fundamentally different cost structures and risk profiles. This study aims to present a systematic comparative synthesis of the risk-return characteristics of both instruments and to assess their suitability as long-term financial planning vehicles. A Systematic Literature Review (SLR) method was employed, analyzing 15 peer-reviewed articles and relevant OJK regulations. A comparative analysis was conducted across the dimensions of costs, multidimensional risk, returns, and goal suitability. The synthesis reveals that ULIPs impose a multi-layered fee structure including substantial first-year acquisition charges, monthly cost of insurance, and administrative fees that generates a significant expense drag. The effective annual total cost of ULIPs (>5.5%) far exceeds that of equity mutual funds (1.5–3.5%). A simulation assuming an identical 12% annual gross return demonstrates that over 20 years, equity mutual funds can accumulate up to 82% more wealth. ULIPs also carry severe early-year liquidity risk due to surrender charges. Equity mutual funds exhibit superiority in transparency, cost efficiency, and flexibility, making them the superior vehicle for pure long-term wealth accumulation. The 'Buy Term and Invest the Difference' (BTID) strategy is mathematically more optimal. This study recommends strengthened fee transparency for ULIPs and stricter regulatory oversight.
Co-Authors depita sinaga Deslia Ningsih Sagala Krisna Sarinauli Lumban Siantar Krisna Sarinauli Lumbansiantar Munzir Phonna Putri Angelita BR Purba Putri Kemala Dewi Lubis