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Lionardo, Andries
Universitas Sriwijaya
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REDESIGN OF MSME TAX POLICY IN INDONESIA: CHALLENGES AND EFFORTS TO IMPROVE TAX COMPLIANCE Rio Nugraha Pratama; Andries Lionardo; Katriza Imania; Raniasa Putra
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

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Abstract

This article aims to identify the factors causing the resistance of MSME taxpayers to transition from fulfilling tax obligations based on turnover to fulfilling tax obligations based on net profit, which requires bookkeeping, and then formulate solutions to these problems. The problem is focused on the causes of MSME taxpayers' resistance to using bookkeeping. To approach this problem, the theoretical reference from Robert B. Seidman and Nalin Abeysekere is used, namely the Rule, Opportunity, Capacity, Communication, Interest, Process, and Ideology (ROCCIPI) method. Data were collected through literature studies and interviews with MSME taxpayers and tax officials, which were then analyzed qualitatively. This study concludes that additional actions from the tax authorities are needed to change taxpayer behavior so that they are interested in maintaining bookkeeping and calculating their taxes in accordance with general tax provisions. These incentives can be in the form of special additional tariff adjustments for MSMEs, the provision of integrated bookkeeping support facilities, continuous assistance and socialization, and improving the government's image in building trust and awareness among taxpayers.
Co-Authors Abd Radjak, Darwin Abdul Nadjib Adam, Ryan Aka Kurniawan Alamsyah Alamsyah Alfitri Alfitri Alfitri Andi Novriansyah Aprizayanti Anggelina Ardiyan Saptawan Arrahman Syafebri Bagus Irawan Baharudin Baharudin Belinda Sam Chairika Nasution Dewi Susanti Fathuurrahmaan, Amma Fauziah Nuraini Kurdi, Fauziah Nuraini Hendra Gunawan Herman Deru Idrus Hentihu Inayati Mandayuni Karolina Morwarin Katriza Imania Kgs. M. Sobri Kiagus Muhammad Sobri Loveita Eka Sari M Defri Adi Shah Putra M. Defri Adi Shah Putra M. Husni Thamrin Millam Permatasari Muhamad Chairul Basrun Umanailo Muhammad Fariz Muhammad Husni Thamrin Muhammad Mukaddar Muhammad Nur Budiyanto Nanik Handayani Nengyanti, Nengyanti Ramdan Lamato Raniasa Putra Rio Nugraha Pratama Rudy Chendra Ryan Adam Saidna Zulfiqar Bin-Tahir, Saidna Zulfiqar Septriandi Setia Permana Slamet Widodo Sriati Sriati Ulpi Heriyanto Wawan Setiawan Zamzani Zamzani