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All Journal JUSTISI Al Qisthas : Jurnal Hukum dan Politik COJ (Coastal and Ocean Journal) International Journal of Humanities Education and Social Sciences Jurnal Hukum Legalita Journal of Social And Economics Research Journal of Law, Poliitic and Humanities Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) AHKAM : Jurnal Hukum Islam dan Humaniora Cendekia: Journal of Law, Social and Humanities Deposisi: Jurnal Publikasi Ilmu Hukum Doktrin: Jurnal Dunia Ilmu Hukum dan Politik Jurnal Relasi Publik Birokrasi: Jurnal Ilmu Hukum dan Tata Negara Kultura: Jurnal Ilmu Sosial dan Humaniora Triwikrama: Jurnal Ilmu Sosial Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Nusantara Journal of Multidisciplinary Science Jurnal Wilayah, Kota dan Lingkungan Berkelanjutan Al-Zayn: Jurnal Ilmu Sosial & Hukum Causa: Jurnal Hukum dan Kewarganegaraan MERDEKA: Jurnal Ilmiah Multidisiplin Politika Progresif : Jurnal Hukum, Politik dan Humaniora Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara Jurnal Ilmiah Multidisiplin Ilmu Amerta Jurnal Ilmu Sosial dan Humaniora Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Referendum International Journal of Law and Society Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia aktivisme: Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Terang: Jurnal Kajian Ilmu Sosial, Politik dan Hukum International Journal of Law, Crime and Justice International Journal of Sociology and Law Parlementer : Jurnal Studi Hukum Dan Administrasi Publik International Journal of Social Science and Humanity Desentralisasi: Jurnal Hukum, Kebijakan Publik, Dan Pemerintahan Pemuliaan Keadilan Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi journal of social and economic research Multidisciplinary Indonesian Center Journal IPSSJ Jurnal Cendekia Ilmiah Siyasah Dusturiyah: State Law Review Journal of Law Perspectives Review Jurnal Hukum dan Sosial Politik Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat
Irwan Triadi
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Optimalisasi Penerimaan Pajak dari Sektor UMKM di Tengah Kebijakan Insentif Pajak Pemerintah Siti Rifqa Raihani; Irwan Triadi
AHKAM Vol 5 No 2 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i2.9521

Abstract

Although MSMEs are a fundamental pillar in the national economic structure and play an important role in maintaining Indonesia’s economic resilience against global market shocks, studies that specifically discuss the synchronization of MSME tax regulations from the perspective of fiscal justice remain limited. This study aims to analyze the synchronization of MSME tax regulations based on written legal norms and fiscal justice theory. This study employed a normative juridical method with a statutory approach and a conceptual approach. The results show that the establishment of the Kementerian UMKM through Peraturan Presiden Nomor 196 Tahun 2024 and the plan to separate the tax regime in the revision of Peraturan Pemerintah Nomor 55 Tahun 2022 constitute strategic government measures to strengthen the focus of authority and budgetary independence in empowering the micro sector. The policy is designed to create a balance between providing competitive tax incentives for PT Perorangan and individual taxpayers and maintaining the stability of state revenue through more accountable business formalization. These findings contribute to the development of studies in economic and tax law, particularly regarding the design of more adaptive fiscal policies for MSMEs. This study underscores the importance of synchronizing tax regulations that are able to support MSME empowerment while at the same time sustainably safeguarding the state’s fiscal interests.
Co-Authors Abdil Azizul Furqon Abelmart Sihombing Achmed Sukendro Adiatma Nugroho Adinda Kusumaning Ratri Aditama Candra Kusuma Adnan Hasanudin Adnan Madjid Adnasohn Aqilla Respati Afandono Cahyo Putranto Agil Masyhur Akbar Ahmad Haris Junaidi Akhfa Kamilla Sulaeman Albert S. Limbong Aldy Mirozul Alisya Rahma Saebani Amalina Hasyyati Andi Sabila Putri Andre Rizaldy Angel Evelyn Angelica Nathaniella Aprilian Nurahsan Aprilian Nurahsan Ismail Arfah Naila Rahmah Ariel Lois Arif Pujawangsa Paksi Aslihatin Zuliana Atiek Pratiwi Putri Naue Aura Nasya Madhani Harahap Azelia Rizki Sarwono Azizah Arfah Azizah Azizah Balqis Tsabitah Azzahrah Bayu Giri Atmojo Bayu Suryadi Manggala Bella Intan Feronica Benedictus Haryo Gona Perdana Bernard Sindak Pangihutan Lumban Siantar Brian Mochamad F. Cassis Merinthia Ariapramuda Christloy Totota Karo Karo Della, Ismarini Della Purnama Dhikma Heradika Dimas Yanuarsyah Ekko Harjanto Elvina Aretha Emaeve Nur Berliantari Eriz Syawaldi Erva Yunita Erviyanti Rosmaida Esi Anindya Azzahra EVI FITRIANI Exal Sinaga Fachri Hafizd Selian Fahri Erlangga Faiz Aulia Rahman FANDY GULTOM Fendy Oktavianto Frans Samuel Junero Butarbutar Gema Permana Rahman Ghifari Vioga Batubara Ghina Rhoudotul Jannah Giska Fajari Handar Subhandi Bakhtiar Handoyo Prasetyo Happy Sturaya Quratuainniza Hasanah, Nur Rizkiah Hendra Parulian Heru Yoga Pamungkas Ighna Ikrimah Ika Yanuar Ika Yanuar Margiyanti Indra Hendrawan Isma Isyana Isti Puspitasari Iswanti Rachmanisa Iwan Erar Joesoef Jaury Douglas Pardomuan Jimmi Dohar Pandapotan Khaila Aurellia Khofifah Pane Khofifah Pane Latisha, Najwa Ligina Tesalonika M. Adnan Madjid M. Reza Saputra Made Wipra Pratistita Mas Pungky Hendra Wijaya Mas Punky Hendra Wijaya Maulida Fitriani mirozul, aldy Mohammad Haikal Rasyid Muhamad Afifullah Muhammad Anwar Ibrahim Muhammad Aryo Dwinanda Mukti Muhammad Bintang Firdaus Muhammad Damar Setyo Kumoro Muhammad Fahrudin Muhammad Rausyan Fikry Muhammad Yusuf Muda Azka Najwa Latisha Naue, Atiek Pratiwi Putri Nayara Dihati Nefrisa Adlina Maaruf Nirwasita Zada Paramesti Novaranty Zura Dwiputri Nurrachma Maharani Nurwidya Kusma Wardhani Osihanna Meita Kasih Paji Suwarno Pratistita, Made Wipra Pujo Widodo Putranto, Afandono Cahyo Putri Nabila Sahwahita Putri, Nabila Diara Raden Panji Rahmatullah Rafi Oktario Mahdi Rafqi Rafshanjani Dalimunthe Raka Haikal Rakhbir Singh Ramelan, Michael Sanrio Rania Adriane Desrina Ratu Wida Widyaningsih Suhandi Rayhan Syahbana Mahendra Raysha Aulia Fazila Retno Hariarti Retno Hariati Ricki Rahmad Aulia Nasution Risky Tara Nabita Sari Riyanto Riyanto Riyanto Riyanto Rofi Ayyasy Saskia Nursukma Saskia Nursukma Andriliani Satrio Wicaksono Adi Sefrina Linda Adilla Putri Siti Rifqa Raihani Slamet Tri Wahyudi Suryani Alawiyah Syabilal Ali Syahda Mauldiyani Talitha Aqiella Marsanthy Tasya Darosyifa Taufiqurrohman Syahuri Tirsa Putri Indira Tomi Khoyron Nasir Tri Bowo Hersandy Febrianto Tulus Mampetua Lumban Gaol Vedita Akbar Vinka Arzetta Fiana Witasya Aurelia Sulaiman Yemima Maharani Natassia Yohana Sekar Pawening Yuli Mega Anggraeni Zahrah Rani'ah Delyananda