LITERATURE REVIEW FAKTOR-FAKTOR YANG MEMPERNGARUHI KEPATUHAN WAJIB PAJAK UMKM

Abstract

Abstrak 

Kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia masih tergolong rendah, yang dipengaruhi oleh keterbatasan kesadaran, pengetahuan perpajakan, efektivitas sanksi, serta persepsi keadilan. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak UMKM melalui kajian literatur terhadap tiga jurnal terakreditasi. Metode penelitian menggunakan studi pustaka dengan menelaah, membandingkan, dan menyimpulkan temuan empiris sebelumnya. Hasil kajian menunjukkan bahwa kesadaran, pengetahuan perpajakan, sanksi perpajakan, dan persepsi keadilan berpengaruh positif terhadap kepatuhan wajib pajak.

Kata Kunci: kepatuhan wajib pajak, UMKM, kesadaran wajib pajak, pengetahuan perpajakan, sanksi perpajakan, persepsi keadilan

Abstract

The tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains relatively low, influenced by limited awareness, insufficient tax knowledge, the effectiveness of tax sanctions, and perceptions of fairness. This study aims to analyze the factors affecting MSME tax compliance through a literature review of three accredited journals. The research method employed a literature study by reviewing, comparing, and synthesizing previous empirical findings. The results indicate that tax awareness, tax knowledge, tax sanctions, and perceptions of fairness all have a positive influence on taxpayer compliance.

Keywords: taxpayer compliance, MSMEs, tax awareness, tax knowledge, tax sanctions, perceptions of fairness.