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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Akmenika : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Akuntansi Bisnis dan Ekonomi (JABE) BERNAS: Jurnal Pengabdian Kepada Masyarakat AKMENIKA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of the Community Development in Asia Journal of Culture Accounting and Auditing Jurnal Akuntansi Dan Manajemen E-Jurnal Akuntansi
Deranika Ratna Kristiana
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Journal : E-Jurnal Akuntansi

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Adaptation of Business Actors to New Policy Transformations Deranika Ratna Kristiana; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p10

Abstract

This study examines the adaptation of Micro, Small, and Medium Enterprises (MSMEs) to the new policy transformation in Indonesia's taxation system. With significant contributions to Gross Domestic Product (GDP) and employment, MSMEs are the core of the national economy, but they face challenges in terms of tax compliance. Through a quantitative approach and descriptive and explanatory methods, this study analyzes the effect of new policies, the quality of the DJP Online system, tax officer responses, and tax socialization on MSME tax compliance. Data were taken from 66 business actors in the Special Region of Yogyakarta and Central Java. The results of the study indicate that the quality of the DJP Online system and tax socialization significantly affect MSME tax compliance. In contrast, new policies and responses from tax officers do not show a significant impact. These findings reflect the need for more effective socialization and better system quality to improve tax compliance among MSMEs. This study is expected to provide useful recommendations for the government in formulating adaptive, inclusive, and future-oriented policy strategies for improving tax compliance in the digital era.
Co-Authors Atika Jauharia Hatta Hambali Atika Jauharia Hatta Hambali Banutama, Berty BIYANTO, FRASTO Cahyo Indraswono, Cahyo Doddy Hapsoro Efraim Ferdinan Giri Ika Kristianti Ika Puspita Kristianti Ika Puspita Kristianti Ika Setya Reynata Ivana Oktarina Sopacua Kristianti, Ika Puspita Marwanta, Y.Yohakim Muhammad Alvin Zhayyan Nada Devita Limbong Nuryani, Nanda Alfa Ronowati Tjandra Shita Lusi Wardani