ANALISIS KEBIJAKAN SISTEM DIGITALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) STUDI PADA KPP PRATAMA SERANG BARAT

Authors

  • Sugiyono Sugiyono Universitas Muhammadiyah A.R. Fachruddin
  • Andika Mugi Gumilang Universitas Muhammadiyah A.R. Fachruddin
  • Rosidawaty Rosidawaty Universitas Muhammadiyah A.R. Fachruddin
  • Tanti Septiani Universitas Muhammadiyah A.R. Fachruddin

DOI:

https://doi.org/10.31000/bvaj.v8i1.12085

Keywords:

Digitalisasi Perpajakan, Kepatuhan Wajib Pajak, UMKM, Kebijakan Publik, Teknologi Informasi

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kebijakan sistem digitalisasi perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah (UMKM). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi literatur. Hasil penelitian menunjukkan bahwa digitalisasi perpajakan memiliki pengaruh signifikan terhadap peningkatan kepatuhan wajib pajak UMKM, terutama dalam aspek kemudahan pelaporan, transparansi, dan pengurangan biaya kepatuhan. Namun, terdapat beberapa tantangan seperti kurangnya pemahaman teknologi di kalangan wajib pajak dan infrastruktur digital yang belum merata

References

A. Wahab and Solichin, Analisis Kebijaksanaan,Dari Formulasi ke Implemntasi Kebijakan Negara, Jakarta: Bumi Aksara, 2004

Halim and Abdul, Perpajakan Konsep Aplikasi, Contoh dan Studi Kasus, Jakarta: Salemba, 2014.

Pemerintah Indonesia, Peraturan Mentri Keuangan tentang Digitalisasi Perpajakan, Jakarta: Kementrian Keuangan, 2021.

R. Brown and M. Mazur, "Digital transformation in tax administration," Journal Of Tax Administration, pp. 45-62, 2020.

Sugiyono, Metode Penelitian Kualitatif, Bandung: Alfabeta, 2016.

W. Bank, The Role of Digital Technology in Improving Tax Compliance, Washington D.C.: World Bank, 2019.

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Published

2024-07-31

Issue

Vol. 8 No. 1 (2024): June

Section

Articles

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