Published: 2024-10-02

Literatur Riviu Terkait Kewajiban Perpajakan Pelaku UMKM di Indonesia

DOI: 10.35870/jemsi.v10i5.3191

Nancy Mayriski Siregar, Miftha Rizkina, Nur Aliah, Vera Anggriyani Sitepu
  • Nancy Mayriski Siregar: Universitas Pembangunan Panca Budi Medan , Indonesia . image/svg+xml
  • Miftha Rizkina: Universitas Pembangunan Panca Budi Medan , Indonesia . image/svg+xml
  • Nur Aliah: Universitas Pembangunan Panca Budi Medan , Indonesia . image/svg+xml
  • Vera Anggriyani Sitepu: Universitas Pembangunan Panca Budi Medan , Indonesia . image/svg+xml
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Abstract

Kewajiban perpajakan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan aspek penting yang mempengaruhi kelangsungan dan pertumbuhan usaha tersebut. Kajian ini mengkaji berbagai kewajiban perpajakan yang dikenakan pada UMKM, termasuk Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), serta pajak daerah dan retribusi. Penelitian ini menemukan bahwa UMKM di Indonesia diatur melalui sistem perpajakan yang meliputi PPh Final dengan tarif 0,5% untuk UMKM dengan omset tahunan di bawah Rp4,8 miliar, serta kewajiban PPN bagi Pengusaha Kena Pajak (PKP) yang omsetnya melebihi ambang batas tersebut. Selain itu, UMKM juga harus mematuhi kewajiban pajak daerah yang bervariasi berdasarkan sektor usaha dan lokasi. Tantangan utama yang dihadapi UMKM meliputi kompleksitas administrasi perpajakan, rendahnya kesadaran dan kepatuhan terhadap kewajiban pajak, serta beban pajak yang dirasakan sebagai hambatan. Untuk mengatasi tantangan ini, pemerintah telah meluncurkan berbagai inisiatif seperti digitalisasi sistem pelaporan pajak dan program edukasi serta pendampingan bagi UMKM. Meskipun upaya ini menunjukkan hasil positif, masih diperlukan langkah-langkah tambahan untuk menyederhanakan prosedur administrasi, meningkatkan pemahaman tentang kewajiban perpajakan, dan memberikan dukungan yang lebih besar kepada UMKM. Kajian ini memberikan wawasan mengenai kebijakan perpajakan UMKM di Indonesia serta tantangan yang dihadapi, dan menawarkan rekomendasi untuk perbaikan kebijakan perpajakan yang dapat mendukung pertumbuhan dan keberlanjutan UMKM secara lebih efektif.

Keywords

UMKM

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How to Cite

Siregar, N. M., Miftha Rizkina, Nur Aliah, & Vera Anggriyani Sitepu. (2024). Literatur Riviu Terkait Kewajiban Perpajakan Pelaku UMKM di Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(5), 3041-3051. https://doi.org/10.35870/jemsi.v10i5.3191
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 5 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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