Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Strategies to improve taxpayers’ compliance of indonesian micro small and medium enterprises: Prisma approach

Nila Armelia Windasari, Atik Aprianingsih (Direktorat Jenderal Pembendaharaan Kementerian Keuangan Republik Indonesia, 2022)


Micro, Small, and Medium Enterprises (MSMEs)have a major contribution to the economy of developing countries. However, the contribution of this sector to state revenues from the tax sector is still low because the level of compliance and tax payments of MSME taxpayers are still low. This research examines the strategies which can increase the MSMEs’ compliance level regarding the amount of payment and tax return report. This study uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) as a guide for conducting a systematic literature review of articles meeting the predetermined criteria. This study shows that the research model on the strategy to improve MSMEs’ compliance is dominated by quantitative studies, qualitative studies, mixed-methods, literature reviews, and experimental studies. This study suggests ten strategies to be used by the tax authority to improve MSME tax payers’ compliance. The ten strategies are providing tax education and training, service modernization, applying the same sanctions to all non-compliant taxpayers, tax reform, increasing public trust in tax authorities and government to increase voluntary compliance, improving MSME tax morale, maintaining and increasing engagement with taxpayers, increasing awareness and tax knowledge of taxpayers about the penalties and sanctions, supporting MSME business actors, and applying behavioral insights approach.This study recommends that tax authority should identify factors that affect MSME tax payers’compliance and create strategies to improve the MSME tax payers’ compliance.


Jenis Koleksi : Artikel Jurnal
No. Panggil : 336 ITR 7:2 (2022)
Entri utama-Nama orang :
Subjek :
Penerbitan : Jakarta: Direktorat Jenderal Pembendaharaan Kementerian Keuangan Republik Indonesia, 2022
Sumber Pengatalogan : LibUI eng rda
ISSN : 25272721
Majalah/Jurnal : Indonesian Treasury Review
Volume : Vol. 7, No. 2, 2022: Hal. 101-114
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4 R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
336 ITR 7:2 (2022) 08-23-05257938 TERSEDIA
Tidak ada ulasan pada koleksi ini: 9999920521257