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All Journal Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Jurnal Cahaya Mandalika Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Al-Buhuts (e-journal) Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Scientium Management Review Journal of Business Issues Innovative: Journal Of Social Science Research SAGA: Journal of Technology and Information Systems Economos : Jurnal Ekonomi dan Bisnis MULTIPLE: Journal of Global and Multidisciplinary BANDWIDTH: Journal of Informatics and Computer Engineering Jurnal Ekonomi dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Pendidikan, Bahasa dan Budaya Jurnal Pengabdian Masyarakat Cendikia Jenius Journal of Studies in Academic, Humanities, Research, and Innovation Jurnal Pendidikan dan Sosial Humaniora
Syamsu Alam
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Religion Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Transformasi Digital Sistem Perpajakan : Dampaknya terhadap Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah: Studi pada UMKM Sektor Informal di Kota Makassar Nur Wahyuni; Hasnidar Syam; Syamsu Alam; Eka Ariaty Arfah
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.7609

Abstract

Digital transformation of the tax administration through DJP Online, e-Filing, and e-Billing is expected to enhance efficiency, transparency, and access to tax services. However, among informal-sector MSMEs, the benefits are not evenly realized, as a persistent gap remains between revenue potential and actual collections, shaped by limited digital literacy, low tax understanding, and constraints in infrastructure and technological readiness. This study aims to examine the impact of digital tax transformation on tax compliance among informal-sector MSMEs in Makassar City, identify key barriers to adopting digital tax systems, and formulate context-sensitive adaptive strategies to strengthen the effectiveness of digitalization policies. A qualitative approach with an exploratory case-study design was employed using in-depth interviews, participant observation, focus group discussions, and document analysis; data were analyzed thematically and triangulated to capture MSMEs’ responses, perceptions, and compliance behaviors. The findings indicate that digital tax transformation contributes positively to formal compliance particularly timely filing and easier tax payments yet this improvement is not fully matched by stronger material compliance due to ongoing limitations in digital literacy, regulatory understanding, and perceived system complexity, highlighting the need for sustained education and assistance. Moreover, when digital services are perceived as user-friendly, fair, and high-quality, some MSME taxpayers show a shift from enforced compliance toward voluntary compliance.
Co-Authors A. Rifdah Dzakiyyah Tenri Sa’na Abdul Latief Arda Abdul Rahim Akramunnisa, Akramunnisa - Andi Putri Ramadhani Musa Anselmus Kabuhung Asmayanti Asriady Bakri Dewi, Andi Ratna Sari Diky Wahyudi B Eka Ariaty Arfah Erlina Pakki hardiana Hasnidar Syam Helah Hesegem Jasman Jumarniati Katiandagho, Dismo Laekkeng, Mursalim Leny Yuliana M. Khusnul Mubarak Matalangi, Matalangi Mokoginta Jusran Muh. Abdul Rahman Laba Muh. Alfikri Muh. Rezky Naim Muhammad Syafii Basalamah Najib, Marhawati Nungki Prawita Sari Nur Aulia Cahyani Nur Halim Nur Wahyuni Nuratmi Eka Septiyanti Ridwan Sayuthi, Dwi Putri Ramadhani Semuel Layuk Sri Astuty Stephanie Aurea Mettha Puspita Steven J. Soenjono Taufiq Ulil Azmi Asmin Wahda William Limoa