Kepatuhan Pajak pada Pelaku UMKM: Analisis Literatur dan Implikasi Kebijakan
DOI:
https://doi.org/10.57255/jovishe.v5i01.1698Keywords:
kepatuhan pajak, UMKM, literasi pajak, moral pajak, kebijakan perpajakanAbstract
Kepatuhan pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia masih rendah meskipun sektor ini berkontribusi besar terhadap perekonomian nasional. Penelitian ini menganalisis determinan kepatuhan pajak UMKM melalui kajian literatur empiris terkini. Hasil menunjukkan bahwa pengetahuan, literasi, dan sikap positif terhadap pajak meningkatkan kepatuhan sukarela. Faktor moral dan keagamaan memperkuat motivasi intrinsik untuk patuh, sedangkan keadilan pajak, kepercayaan terhadap pemerintah, dan kualitas layanan memperkuat legitimasi fiskal. Selain itu, kebijakan dan penegakan hukum yang adil serta berbasis risiko mendorong disiplin pajak tanpa menimbulkan resistensi. Peningkatan kepatuhan pajak UMKM juga membutuhkan partisipasi aktif lembaga sosial, komunitas bisnis, dan lembaga keagamaan dalam membangun kesadaran moral pajak di tingkat masyarakat. Secara keseluruhan, reformasi perpajakan yang menekankan transparansi, keadilan, dan pendekatan berbasis kepercayaan menjadi kunci dalam menciptakan budaya kepatuhan pajak yang berkelanjutan di Indonesia.
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