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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Yulia Isnaini Hafifah
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Economics, Econometrics & Finance

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PEMETAAN PENELITIAN PERPAJAKAN : KEPATUHAN WAJIB PAJAK UMKM BERDASARKAN UU NOMOR 7 TAHUN 2021 Nur Hayati; Nadia Ayu Rahmanda; Yulia Isnaini Hafifah; Putri Lailia Fitri; Elza Safitri
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.428

Abstract

This research aims to provide an overview of MSME taxpayer compliance in accordance with Law Number 7 of 2021 and to find out what factors influence MSME taxpayer compliance and provide a reference regarding MSME taxpayer compliance which can later be used as a research evaluation method in the field of taxation regarding subsequent MSME taxpayer compliance. The methodology used in this research is a literature review using narrative and descriptive techniques. The research results showed that there were 31 articles sourced from Sinta indexed journals for the 2021-2023 period. From the mapping that has been carried out, the research topic regarding taxpayer compliance dominates with 21 articles, while MSME taxpayer compliance has 9 articles, and Law Number 7 of 2021 has 1 article. Most researchers use quantitative methods as the basis of their research.
Co-Authors Elza Safitri Nadia Ayu Rahmanda Nur Hayati Putri Lailia Fitri