Kepatuhan Pajak UMKM di Indonesia: Systematic Literature Review

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in Indonesia’s economy; therefore, tax compliance among MSME taxpayers is an important aspect in supporting state revenue. However, MSME tax compliance is influenced by various factors, both those arising from taxpayer characteristics and the tax administration environment. This study aims to identify and analyze the determinants of MSME tax compliance in Indonesia based on previous studies. The study employs a Systematic Literature Review (SLR) method guided by the PRISMA 2020 reporting guidelines. The literature was obtained through searches of scientific databases using keywords related to tax compliance, MSMEs, tax knowledge, tax awareness, tax sanctions, tax socialization, tax morale, and tax administration modernization. Articles that met the inclusion criteria were then analyzed descriptively and synthesized based on similarities in variables and research findings. The results indicate that the determinants of MSME tax compliance can be categorized into tax knowledge and understanding, taxpayer awareness, tax sanctions, tax socialization, tax morale, tax fairness, and tax administration system modernization. Although most studies indicate a positive relationship between these factors and tax compliance, several studies report different findings, particularly regarding tax knowledge and tax sanctions. These differences in findings indicate that MSME tax compliance is a multidimensional phenomenon influenced not only by administrative factors but also by psychological, social, and technological factors.