Strategies to Improve Taxpayers’ Compliance of Indonesian Micro Small and Medium Enterprises: PRISMA Approach
Article Sidebar
Published
Jun 30, 2022
Main Article Content
Abstract
This research aims to examine what strategies that can increase the MSME's taxpayer's compliance level, both in terms of the amount of payment and tax return. Increasing payment and tax returns from MSME taxpayers will increase the MSMEs Taxpayer' tax compliance level. Through analyzing various literature on improving taxpayer compliance, the author found several factors that influence taxpayer compliance in carrying out their tax obligations, including Taxpayer Awareness, Perception of the Effectiveness of the Taxation System, Tax convenience, and Tax sanctions. Efforts that the Directorate General of Taxes must make to improve MSME taxpayer compliance are by lowering tax rates, Conduct socialization and education evenly to all places regarding what taxes are, report, and pay taxes, Provide excellent service in serving taxpayers, and Imposing tax sanctions fairly to all taxpayers who are negligent in carrying out their tax obligations.
Article Details
How to Cite
Hermanto, A. (2022). Strategies to Improve Taxpayers’ Compliance of Indonesian Micro Small and Medium Enterprises: PRISMA Approach. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 7(2), 101-114. https://doi.org/https://doi.org/10.33105/itrev.v7i2.421
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright notice can be accessed here
References
Ariesta, R.P., and Latifah, L. (2017). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Sistem Admiinistrasi Perpajakan Modern, Pengetahuan Korupsi dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak di KPP Pratama Semarang. Akuntansi Dewantara, 1 (2), 173-187.
David, Fred R. 2010. Strategic Manajemen, Manajemen Strategis Konsep Buku 1, Edisi 12 – Jakarta: Salemba Empat.
Direktorat Jenderal Pajak. (2020). Rencana Strategis 2020 – 2024 Direktorat Jenderal Pajak. Jakarta: DJP.
Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74. Doi: 10.1016/j.joep.2019. 102194.
Fuadi, A. O., & Mangoting, Y. (2013). Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Tax & Accounting Review, 1 (1).
Ghani, H. H. A., Hamid, N.A., Sanusi, S., & Shamsuddin, R. (2020). The Effect of Tax Knowledge, Compliance Costs, Complexity and Morale Towards Tax Compliance Among Self-Employed in Malaysia. Global Business and Management Research, 12(1), 18-32.
Herriyanto, Marisa, & Toly, A. H. (2013). Effect of Tax Payers Awareness, Socialization Taxation and Tax Investigation Against Income Tax Revenue in Surabaya Sawahan STO. Journal of Petra Christian University, 1 (1), 450-462.
Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63-71. Doi: 10.1016/j.joep.2017.06.005.
Jotopurnomo, C., & Mangoting, Y. (2013). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya. Tax & Accounting Review, 1 (1).
Marrus Stephanie, K. 2002 .Desain Penelitian Manajemen Strategik. Jakarta: Rajawali Press.
Musimenta, D., Naigaga, S., Bananuka , J., & Najjuma, M. S. (2019). Tax compliance of financial services firms: a developing economy perspective. Journal of Money Laundering Control, 22 (1), 14-31. doi: 10.1108/JMLC-01-2018-0007.
Noza, A.A.C. (2016). Pengaruh Perubahan Tarif, Kemudahan Membayar Pajak, Sanksi Pajak dan Sosialisasi PP Nomor 46 Tahun 2013 Terhadap Tingkat Kepatuhan Wajib Pajak Pelaku UMKM. Publikasi Ilmiah: 1-13.
Nurwanah, A., Sutrisno, T., Rosidi, R., & Roekhudin, R. (2018). Determinants of tax compliance: theory of planned behavior and stakeholder theory perspective. Problems and Perspectives in Management, 16 (4), 395-407.
Pertiwi, A. R., Iqbal, S., & Baridwan, Z. (2020). Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MMSMEs). International Journal of Research in Business And Social Science, 9(1), 2147-4478. doi:10.20525/ijrbs.v9i1.590.
Rangkuti, F. 2009. Analisis SWOT : Teknik Membedah Kasus Bisnis. Jakarta: PT Gramedia Pustaka Utama.
Remali, A. M., Satar, A. N. S. A., Mamad, F. N. A., Abidin, N. F. Z., & Zainuddin, F. Z. (2018). Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor. Global Business and Management Research, 10 (3).
Republik Indonesia. (2008). Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro Kecil dan Menengah. Jakarta.
Republik Indonesia. (2018). Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Pajak Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu. Jakarta.
Rizky, R., Subekti, I., & Adib, N. (2020). The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust. International Journal of Research in Business and Social Science, 9(4), 2147-4478, doi: 10.20525/ijrbs.v9i4.725
Savitri, E., & Musfialdy (2015). The effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliancewith Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682 – 687.
Siagian, Sondang. 2004. Manajemen Strategik. Jakarta: Bumi Aksara.
Widayati, N. (2010). Faktor-Faktor Yang Mempengaruhi Kemauan Untuk Membayar Pajak Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas (Studi Kasus Pada KPP Pratama Gambir Tiga). Simposium Nasional Akuntansi XIII, Universitas Jenderal Soedirman Purwokerto.
David, Fred R. 2010. Strategic Manajemen, Manajemen Strategis Konsep Buku 1, Edisi 12 – Jakarta: Salemba Empat.
Direktorat Jenderal Pajak. (2020). Rencana Strategis 2020 – 2024 Direktorat Jenderal Pajak. Jakarta: DJP.
Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74. Doi: 10.1016/j.joep.2019. 102194.
Fuadi, A. O., & Mangoting, Y. (2013). Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Tax & Accounting Review, 1 (1).
Ghani, H. H. A., Hamid, N.A., Sanusi, S., & Shamsuddin, R. (2020). The Effect of Tax Knowledge, Compliance Costs, Complexity and Morale Towards Tax Compliance Among Self-Employed in Malaysia. Global Business and Management Research, 12(1), 18-32.
Herriyanto, Marisa, & Toly, A. H. (2013). Effect of Tax Payers Awareness, Socialization Taxation and Tax Investigation Against Income Tax Revenue in Surabaya Sawahan STO. Journal of Petra Christian University, 1 (1), 450-462.
Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63-71. Doi: 10.1016/j.joep.2017.06.005.
Jotopurnomo, C., & Mangoting, Y. (2013). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya. Tax & Accounting Review, 1 (1).
Marrus Stephanie, K. 2002 .Desain Penelitian Manajemen Strategik. Jakarta: Rajawali Press.
Musimenta, D., Naigaga, S., Bananuka , J., & Najjuma, M. S. (2019). Tax compliance of financial services firms: a developing economy perspective. Journal of Money Laundering Control, 22 (1), 14-31. doi: 10.1108/JMLC-01-2018-0007.
Noza, A.A.C. (2016). Pengaruh Perubahan Tarif, Kemudahan Membayar Pajak, Sanksi Pajak dan Sosialisasi PP Nomor 46 Tahun 2013 Terhadap Tingkat Kepatuhan Wajib Pajak Pelaku UMKM. Publikasi Ilmiah: 1-13.
Nurwanah, A., Sutrisno, T., Rosidi, R., & Roekhudin, R. (2018). Determinants of tax compliance: theory of planned behavior and stakeholder theory perspective. Problems and Perspectives in Management, 16 (4), 395-407.
Pertiwi, A. R., Iqbal, S., & Baridwan, Z. (2020). Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MMSMEs). International Journal of Research in Business And Social Science, 9(1), 2147-4478. doi:10.20525/ijrbs.v9i1.590.
Rangkuti, F. 2009. Analisis SWOT : Teknik Membedah Kasus Bisnis. Jakarta: PT Gramedia Pustaka Utama.
Remali, A. M., Satar, A. N. S. A., Mamad, F. N. A., Abidin, N. F. Z., & Zainuddin, F. Z. (2018). Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor. Global Business and Management Research, 10 (3).
Republik Indonesia. (2008). Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro Kecil dan Menengah. Jakarta.
Republik Indonesia. (2018). Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Pajak Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu. Jakarta.
Rizky, R., Subekti, I., & Adib, N. (2020). The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust. International Journal of Research in Business and Social Science, 9(4), 2147-4478, doi: 10.20525/ijrbs.v9i4.725
Savitri, E., & Musfialdy (2015). The effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliancewith Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682 – 687.
Siagian, Sondang. 2004. Manajemen Strategik. Jakarta: Bumi Aksara.
Widayati, N. (2010). Faktor-Faktor Yang Mempengaruhi Kemauan Untuk Membayar Pajak Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas (Studi Kasus Pada KPP Pratama Gambir Tiga). Simposium Nasional Akuntansi XIII, Universitas Jenderal Soedirman Purwokerto.