DETERMINAN KEPATUHAN PAJAK UMKM DI ERA DIGITAL: A SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.69714/mekf6702Keywords:
MSME tax compliance, tax digitalization, digital literacy, e-tax adoption, CoretaxAbstract
Digital tax transformation through the implementation of services such as e-filing, e-billing, and Coretax has changed the tax compliance patterns of MSMEs taxpayers in Indonesia. Tax digitalization not only provides administrative convenience but also requires technological readiness and digital literacy among MSMEs actors. However, previous studies on MSME tax compliance in the digital era still show relatively inconsistent findings and tend to discuss certain factors partially. This study aims to analyze the determinants of MSME tax compliance in the digital era using a Systematic Literature Review (SLR) approach. The study was conducted through the stages of planning, conducting, and reporting. The article search process was carried out using Google Scholar within the publication period of 2020–2026 using keywords related to MSME tax compliance and tax digitalization. The selected articles were screened using inclusion criteria, exclusion criteria, and quality assessment. The results indicate that the determinants of MSME tax compliance in the digital era are influenced by digital literacy, tax knowledge, e-tax adoption, technology utilization, and Coretax implementation. Tax digitalization has proven to improve tax compliance through service convenience, administrative efficiency, and improved tax service quality. However, low digital literacy and limited technological readiness remain obstacles in implementing digital taxation systems for MSMEs. This study contributes to mapping the determinants of digital-based MSME tax compliance as a basis for developing more effective digital taxation policies.
References
[1] R. E. Hamidullah, R. Kirioma, U. Sunarsih and R. G. Mais, "Analisis Modernisasi Sistem Administrasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak: Studi Literatur Review," Jurnal Masharif Al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, vol. 10, no. 4, pp. 3042-3055, 2025. https://doi.org/10.30651/jms.v10i4.26407.
[2] E. Wijaya and L. L. Ulfa, "Tax Digitalization and Taxpayer Compliance: A Systematic Literature Review of Impacts, Determinants, and Barriers," NADI in Accounting, Management, and Taxation, vol. 1, no. 1, pp. 1-21, 2026.
[3] S. Adellya and U. Markhumah, "Digital Literacy, Tax Knowledge, and MSME Tax Compliance in the Era of Digital Taxation," Journal Economic Business Innovation, vol. 2, no. 4, pp. 475-487, 2026, https://doi.org/10.69725/jebi.v2i4.318.
[4] M. Michael, W. Widjaja, S. Sabil and D. R. W. Wijayadne, "Interaction of Tax Awareness, Attitude, and E-Tax Adoption in Improving Tax Compliance: A Study in Indonesia MSMEs," Global Business & Finance Review, vol. 30, no. 8, pp. 121-135, 2025, https://doi.org/10.17549/gbfr.2025.30.8.121.
[5] T. P. S. Zebua and R. J. Putra, "Pengaruh Literasi Pajak, Pemanfaatan Teknologi, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pajak UMKM Dengan Coretax Sebagai Variabel Moderasi," Economics and Digital Business Review, vol. 6, no. 2, pp. 1256-1271, 2025, https://doi.org/10.37531/ecotal.v6i2.2873.
[6] A. Ekaputra and N. Triyani, "Kepatuhan Perpajakan Pada UMKM Ditinjau Dari Aspek Pemahaman Pajak Dan Kebijakan Tarif Pajak Systematic Literature Review," Jurnal Entitas Ekonomi dan Bisnis, vol. 1, no. 1, pp. 28-33, 2025, https://doi.org/10.64465/jeeb.v1i1.23.
[7] F. L. Luk and L. D. N. Lia, "Systematic Literature Review: The Influence Of Tax Understanding, Taxpayer Awareness, And Tax Socialization On Tax Compliance Of Msmes In Indonesia," Journal of Management, Economic, and Accounting, vol. 4, no. 1, pp. 203-212, 2025.
[8] D. Widyaningsih, S. A. Armilda and A. B. Santoso, "Analisis Literasi Perpajakan, Sosialisasi Perpajakan, Sanksi Pajak dan Tax Morale Terhadap Kepatuhan Pajak UMKM di Kabupaten Boyolali," Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi, vol. 5, no. 1, pp. 406-418, 2025, https://doi.org/10.56870/n9ab5w02.
[9] E. Widianti, "Peran Sanksi Pajak Dalam Membentuk Perilaku Wajib Pajak Pada Umkm: Studi Literatur Review Authors," Jurnal Ekonomi Bisnis Dan Kewirausahaan, vol. 2, no. 4, pp. 19-26, 2025, https://doi.org/10.69714/jvztcc68.
[10] Y. Kumalasari, "Strategi Optimalisasi Kepatuhan Pajak Melalui Pengaruh Tarif Pajak Dan Sanksi Pajak: Pendekatan Systematic Literature Review Authors," Jurnal Ekonomi Bisnis Dan Kewirausahaan, vol. 2, no. 3, pp. 29-36, 2025, https://doi.org/10.69714/8ya5tf93.
[11] R. N. Fitrianti, Ustman and Marsum, "Pengaruh digitalisasi perpajakan terhadap kepatuhan pajak UMKM dengan Gen-Z sebagai variabel moderasi," Kabillah: Journal of Social Community, vol. 9, no. 1, pp. 94-103, 2024.
[12] S. Z. Zulkepli, N. A. Hamid and I. S. Ismail, "A Systematic Literature Review on the Factors Influencing E-Tax Services Adoption on the MSME Tax Compliance," Pertanika Proceedings, vol. 1, no. 4, pp. 103-106, 2025, https://doi.org/10.47836/pp.1.4.021.
[13] D. Ariyanto, A. A. Dewi, i. B. paramadani and A. A. paramadina, "Determinants of tax compliance and their impact on a sustainable information society: an investigation of MSMEs," Cogent Business & Management, vol. 11, no. 1, Art. no 2414856, 2024, https://doi.org/10.1080/23311975.2024.2414856.
[14] I. Ajzen, The theory of planned behavior, Van Lange: in Handbook of Theories of Social Psychology, 2012.
[15] B. Kitchenham and S. Charters, Guidelines for Performing Systematic Literature Reviews in Software Engineering. Keele, United Kingdom: Keele University and Durham University Joint Report, EBSE Technical Report EBSE-2007-01, 2007.
[16] M. J. Page, J. E. McKenzie, P. M. Bossuyt, I. Boutron, T. C. Hoffmann, C. D. Mulrow, et al., “The PRISMA 2020 statement: An updated guideline for reporting systematic reviews,” BMJ, vol. 372, pp. n71, 2021, https://doi.org/10.1136/bmj.n71.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
