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All Journal Jurnal Sinar Manajemen Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Ekonomi, Bisnis dan Manajemen Mizania : Jurnal Ekonomi dan Akuntansi Eastasouth Journal of Effective Community Services Jurnal Pendidikan West Science Jurnal Akuntansi dan Keuangan West Science Oikonomia : Journal of Management Economics and Accounting
Fitriani
Universitas Muhammadiyah Luwuk
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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MSME Actors' perception on the implementation of digital tax in Indonesia Loso judijanto; Nurul Hidayati Indra Ningsih; Rosma Ndiak; Fitriani Fitriani
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.277

Abstract

Digital tax has become an important issue in the era of technology-based economy, implemented in response to the increasing digital business activities, especially MSMEs. Although it aims to create a fair taxation system and increase state revenue, its implementation faces various challenges, especially related to business readiness and understanding. Many MSMEs still operate informally or semi-formally, so their understanding of digital tax is often limited. This phenomenon creates a significant information gap, especially in rural areas or for those who have just started digitalization. In addition, the diversity of perceptions towards this regulation affects the level of compliance, where some MSMEs find the policy burdensome, while others see it as a form of fairness and business professionalism. This study uses a descriptive qualitative approach to explore MSME players' perceptions of digital tax, with in-depth interviews and data analysis to understand the challenges and strategies adopted in dealing with the policy. The results are expected to provide strategic recommendations to improve the inclusiveness and effectiveness of digital tax implementation for MSMEs
Co-Authors Antoni Antoni Arisanjaya Doloan Arisanjaya Doloan Debiyanti Kune Gamar Al Haddar Irwan Moridu Loso Judijanto Niar Astaginy Ningsih, Nurul Hidayati Indra Nurcahya Hartaty Posumah Rahmawaty Arifiani Rani Eka Arini RINI HADIYATI Rosfianti M. Yadasang Rosma Ndiak Shella Gilby Sapulette Sri Gustini Sugiharti Sugiharti Yusni Yusni