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All Journal Competitive Jurnal Akuntansi dan Keuangan
Sabila Amidda Azka
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

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KEY DETERMINANTS OF MSME TAX COMPLIANCE IN INDONESIA: A SYSTEMATIC REVIEW Sri Ayem; Fuadhillah Kirana Putri; Sabila Amidda Azka; Apriani Vivin Bogon; Filynsia Amelia Trasno
COMPETITIVE Vol 9 No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.11927

Abstract

This research is useful in identifying determinants that affect the compliance of MSME taxpayers. The Systematic Literature Review method was used in this study, which analyzed 30 articles published between 2019-2023 using Harzing Publish or Perish 8 Software on Google Scholar. The findings reveal 23 factors that determine taxpayer compliance, where tax sanctions, tax knowledge, and service quality are the most dominant factors that contribute to influencing taxpayer compliance among MSMEs. Opportunities for further research can add research objects in the field of MSMEs taxpayer compliance that have not been explored, such as factors of religiosity, environmental culture, tax audits, and trust in the government. The results of this study contribute to understanding the determinants that influence taxpayer compliance among MSMEs in Indonesia and provide insights for policymakers to develop effective tax policies.
Co-Authors Apriani Vivin Bogon Filynsia Amelia Trasno Fuadhillah Kirana Putri Sri Ayem