IMPLIKASI PERUBAHAN SISTEM PEMBAYARAN DAN PENURUNAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Authors

  • Yosephine Adinda D S Universitas Sebelas Maret
  • Tifani Rizki Dianisa Universitas Sebelas Maret
  • Ghina Khalda Naila Universitas Sebelas Maret
  • Heri Indrajat Universitas Sebelas Maret
  • Muhammad Haikal Arsya Universitas Sebelas Maret
  • Asianto Nugroho Universitas Sebelas Maret
  • Sapto Hermawan Universitas Sebelas Maret

DOI:

https://doi.org/10.23887/jatayu.v5i3.55726

Keywords:

Implikasi, pajak, kepatuhan, UMKM

Abstract

Penelitian ini bertujuan untuk menganalisis implikasi perubahan sistem pembayaran dan penurunan tarif pajak terhadap kepatuhan wajib pajak UMKM. Artikel ini ditulis dengan menggunakan metode penelitian hukum normatif. Data sekunder berasal dari literature review yang kemudian dikualifikasi dan dikuantifikasi untuk menjawab rumusan masalah yang ada. Hasil kajian menunjukkan bahwa pengaruh penerapan modernisasi administrasi perpajakan melalui e-digital belum sesuai dengan harapan. Artinya, banyak wajib pajak, termasuk UMKM, yang memiliki keterbatasan pengetahuan tentang kemajuan teknologi informasi, selain mengalami kesulitan ekonomi di masa pandemi Covid 19. Dampak kebijakan perpajakan terkait penurunan tarif pajak dan berbagai fasilitas pemberian insentif, relaksasi, dan pengembalian pajak (restitusi) kepada UMKM berdampak pada peningkatan kepatuhan dan kelancaran pembayaran kewajiban. utang pajak wajib pajak. Ini merupakan salah satu bentuk perlindungan pemerintah terhadap warganya.

Downloads

Published

2022-11-01

Issue

Vol. 5 No. 3 (2022): November, Jurnal Komunitas Yustisia

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under aCreative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).