Dampak Kebijakan Pajak terhadap Kepatuhan Wajib Pajak UMKM

Abstract

Tax compliance among micro, small, and medium enterprises (MSMEs) remains a primary challenge in Indonesia's taxation system, given the sector's significant economic contribution yet persistently low compliance rates. This study aims to analyze the impact of tax policies, specifically final tax rates, tax administration ease, and tax penalties, on MSME taxpayer compliance in Indonesia. Using a quantitative approach with survey methods, data were collected from 280 MSME actors in three major cities through structured questionnaires and analyzed using multiple linear regression. Results indicate that ease of tax administration has the most dominant effect on compliance (β = 0.412), followed by final tax rates (β = 0.298) and tax penalties (β = 0.267). The study concludes that digital-based tax administration simplification policies represent the most effective instrument for sustainably improving MSME taxpayer compliance in Indonesia.