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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Majalah Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Ilmu Sosial dan Humaniora Jurnal Ekonomi Manajemen Akuntansi EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
wira yudha alam
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Journal : Jurnal Ekonomi Manajemen Akuntansi

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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak Wira Yudha Alam; Rena Oktavianti Maghfiroh; Vivi Amelia; Christiano Yhuga Pamungkas
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.342

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.
Co-Authors Aji Prasetyo, Aji Annisa Islah Rahma Diana Apriliawan Khafid Muzuka Ardhiani, Mutiara Rachma Binantoro, Patria Winahyu Christiano Yhuga Pamungkas Edy Sulistiyawan, Edy Fannisa Putri Agustin Febri Fidyantaka Ida Zuroida Istikhoroh, Siti Mohammad Afrizal Miradji Nahairiyah Najwa, Wisnu Adi Pratama Nashrudin Latif Niken Adinda Salsabillah Nur Arifatus Syarifah, Ellen Ananda Elviana Patria Winahyu Binantoro Rena Oktavianti Maghfiroh RR. Ella Evrita Hestiandari Sukandani, Yuni Sutama Wisnu Dyatmika Teguh Purwanto Titik Harniati Tony Susilo Wibowo untung lasiyono Vivi Amelia