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p-Index From 2021 - 2026
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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Aura Anjelita Triwana
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Economics, Econometrics & Finance

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Dari Regulasi ke Kepatuhan: Peran Perpajakan bagi UMKM di Era Digitalisasi Pajak Dea Elsani; Nashwa Putri Nabila; Tika Rahmadani; Aura Anjelita Triwana; Indah Afriliani; Dwi Fionasari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2450

Abstract

Micro, small, and medium enterprises (MSMEs) have the potential to increase state revenue through the tax sector and also make significant contributions to national economic growth. However, MSMEs still face many challenges in fulfilling their tax obligations. These include a lack of tax knowledge, complex regulations, and the promise of using digital tax services. This study investigates the role of taxation in improving MSME taxpayer compliance in Indonesia in the era of tax digitalization. The research was conducted using the Systematic Literature Review (SLR) method with PRISMA 2020 guidelines. Twenty scientific articles published during the 2021–2026 period were examined and derived from national journals accredited by SINTA and international journals indexed by Scopus. Key themes were identified through content analysis techniques to synthesize previous research findings. The results indicate that several factors contributing to increased MSME taxpayer compliance are tax knowledge, taxpayer awareness, modernization of tax administration, digitalization of tax services, tax socialization, and regulatory reform. Digitalization of the tax system facilitates administration and encourages voluntary behavior. This study shows that improved taxation, better digital infrastructure, and adaptive tax policies are important components in building a sustainable MSME tax system.
Co-Authors Dea Elsani Dwi Fionasari Indah Afriliani Nashwa Putri Nabila Tika Rahmadani