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Kurniawan, Sandy
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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DIGITALISASI ADMINISTRASI PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN UMK DI KOTA BANDUNG Gunardi, Gunardi; Febriani, Eri; Kurniawan, Sandy; Framesthi, Dyah Bayu
Jurnal Administrasi Perkantoran dan Kesekretariatan Vol 3 No 2 (2025): JURNAL ADMINISTRASI PERKANTORAN dan KESEKRETARIATAN
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/apk.v3i2.380

Abstract

This study aims to analyze the impact of tax administration digitalization on the tax compliance of Micro and Small Enterprises (MSEs) in Bandung City. Using a Systematic Literature Review (SLR) approach, the research examines the implementation of digital systems such as e-filing, e-billing, and DJP Online, along with the challenges faced by MSEs. The findings show that while digitalization offers improved access and administrative efficiency, the overall tax compliance rate among MSEs remains low—only 38.1% in 2023. Key barriers include low tax and digital literacy, limited outreach and support, unequal access to technology, and negative perceptions of taxation. Conversely, digitally savvy MSEs tend to report higher compliance and enjoy additional benefits, such as access to business financing and enhanced reputation. The study recommends strengthening education, digital infrastructure, and government support to improve compliance. The findings are expected to inform more inclusive policy-making and contribute to optimizing tax revenue from the MSE sector in the digital era.
Co-Authors Ade Sudrajat Adhe Setya Pramayoga, Adhe Setya Africano, Fernando Aldiansyah, Aldiansyah Aryanti Ashari, Yeva Fadhilah Basri, Garlyanto Budi, Indra Dyah Bayu Framesthi Ellis ellis Fadlan, Fikri Febriani, Eri Feby, Febriana Gunardi Gunardi Gunardi Idah Rosidah In, Hurun Jatu Aphridasari kesumah, priatna Kurniawan, Kiky Kurniawan, Nick Marisa, Issa nirisna, Salsabila Nuraeni, Putri Nursyabani, Anisa Pratama, Rega Andira Raharjo, A Farih Rini Utari, Rini Rizka, Royke Bahagia Rudi Rudi Samosir, Surya Dharma Saputra, Eka Kurnia Wijaya, Kenny Devin Yeominda, Camelia yona, Anindya