Jurnal Vokasi Indonesia
Vol. 13, No. 1

THE COMPLEMENTARY USE OF SOFT SYSTEM METHODOLOGY IN DEVELOPING MSMEs TAX POLICY: CASE STUDY MSMEs IN CIREBON

Syafrani, Dewi (Unknown)
Kasim, Elsie (Unknown)
Arianty, Fitria (Unknown)
Marsdenia, Marsdenia (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This research analyze the use of the Soft System Methodology (SSM) method in designing tax policies for Micro, Small and Medium Enterprises (MSMEs). Integrating the SSM approach with tax policy analysis, this research aims to investigate the complex dynamics that influence the development of MSMEs. By considering diverse stakeholder perspectives, this research identifies the needs, interests, and constraints involved in formulating effective tax policies for the MSME sector. The result is that increasing MSME tax compliance requires targeted education to improve awareness and understanding of tax obligations. Simplifying tax administration and balancing sanctions with supportive measures can encourage compliance without pushing MSMEs further into informality. Effective policies should combine fair enforcement with incentives and opportunities for correction to foster a compliant and growth-oriented environment for MSMEs.

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Journal Info

Abbrev

publication:jvi

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Health Professions Other

Description

a scientific journal in Universitas Indonesia. This Journal serves as a means of dissemination of scientific research results conducted by the academicians both from internal and external. JVI contains research results and applied studies on educational, social humanities, health issues, especially ...