Literature Review : Determinan Kepatuhan Pajak UMKM melalui Tax Morale, Tax Awareness, Trust in Government, dan Modernisasi Sistem Perpajakan

Chris Dayanti Ginting (Universitas Negeri Makassar)

Bata Ilyas Journal of Accounting
Vol 7, No 2 (2026)

Penelitian ini bertujuan untuk menganalisis perkembangan temuan penelitian terdahulu mengenai pengaruh tax morale, tax awareness, trust in government, dan modernisasi sistem perpajakan terhadap kepatuhan pajak UMKM, menjelaskan hubungan konseptual antarvariabel tersebut, serta mengidentifikasi research gap dan peluang pengembangan penelitian di masa mendatang. Penelitian menggunakan metode literature review dengan pendekatan kualitatif deskriptif. Sebanyak 33 artikel jurnal nasional dan internasional yang relevan dipilih secara purposive dan dianalisis menggunakan teknik content analysis serta narrative synthesis. Hasil penelitian menunjukkan bahwa perkembangan kajian kepatuhan pajak UMKM telah bergeser dari pendekatan administratif yang berfokus pada pengetahuan perpajakan dan sanksi pajak menuju pendekatan yang lebih komprehensif dengan mengintegrasikan faktor psikologis, institusional, dan teknologi. Tax awareness, tax morale, trust in government, dan modernisasi sistem perpajakan secara umum ditemukan memiliki pengaruh positif terhadap kepatuhan pajak UMKM. Selain itu, hasil sintesis menunjukkan bahwa keempat variabel tersebut saling melengkapi dalam menjelaskan perilaku kepatuhan wajib pajak. Penelitian ini menyimpulkan bahwa kepatuhan pajak UMKM merupakan fenomena multidimensional yang dipengaruhi oleh interaksi faktor internal wajib pajak, kepercayaan terhadap pemerintah, dan kemudahan sistem perpajakan modern.This study aims to analyze the development of previous research findings regarding the influence of tax morale, tax awareness, trust in government, and tax system modernization on MSME tax compliance, explain the conceptual relationships between these variables, and identify research gaps and opportunities for future research development. The study employed a literature review method with a qualitative-descriptive approach. A total of 33 relevant national and international journal articles were purposively selected and analyzed using content analysis and narrative synthesis techniques. The results show that the development of MSME tax compliance studies has shifted from an administrative approach that focuses on tax knowledge and tax sanctions to a more comprehensive approach that integrates psychological, institutional, and technological factors. Tax awareness, tax morale, trust in government, and tax system modernization were generally found to have a positive influence on MSME tax compliance. Furthermore, the synthesis results indicate that the four variables complement each other in explaining taxpayer compliance behavior. This study concludes that MSME tax compliance is a multidimensional phenomenon influenced by the interaction of internal taxpayer factors, trust in the government, and the ease of the modern tax system.