Pengaruh Persepsi Keadilan Pajak, Kemudahan Penggunaan Aplikasi Perpajakan, dan Insentif Pajak terhadap Kepatuhan Wajib Pajak UMKM: Studi Review Literatur Sistematis

Desi Lutfiah Ramadhani; Angela Melanie Sunendar; Annathasia Puji Erasashanti

doi:10.61132/jeap.v3i3.2557

Authors

Desi Lutfiah Ramadhani Perbanas Institute
Angela Melanie Sunendar Universitas Perbanas
Annathasia Puji Erasashanti Universitas Perbanas

DOI:

https://doi.org/10.61132/jeap.v3i3.2557

Keywords:

MSME Taxpayers, Perception of Tax Fairness, Systematic Literature Review, Tax Incentives, Taxation Applications

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a major role in the Indonesian economy, yet MSME taxpayer compliance remains a recurring problem because tax revenue from this sector has not matched its large population and economic potential. Prior studies on tax fairness perception, ease of use of tax applications, and tax incentives have shown inconsistent results, particularly regarding the technological aspect of taxation. This study aims to identify and synthesize empirical evidence on how these three factors relate to MSME taxpayer compliance. Using a Systematic Literature Review following the PRISMA 2020 standard, articles were searched through Google Scholar within the 2021 to 2026 period, resulting in ten main articles for synthesis. Findings indicate that tax fairness perception shows a consistent positive relationship with compliance, tax incentives show a positive but context dependent relationship, while ease of use of tax applications shows mixed results depending on taxpayers digital literacy and the availability of assistance such as tax volunteers. This divergence confirms that technology availability alone does not guarantee compliance without adequate user readiness. Improving MSME compliance requires fair tax policy, user friendly digital services supported by proper socialization, and well targeted, well communicated incentives.

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