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
Issue Cover

Downloads

Article Metrics
Share:

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

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

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
Article Information

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

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies

No author biographies available.

References
  • Aliah, N., & Fachruddin, W. (n.d.). Analysis Of The Impact Of Intership Activities In Improving Skill and Expertise Of Accounting Study Program Students. 75–81.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Aliyah, A. H. (2022). Peran Usaha Mikro Kecil dan Menengah (UMKM) untuk Meningkatkan Kesejahteraan Masyarakat. WELFARE Jurnal Ilmu Ekonomi, 3(1), 64–72. https://doi.org/10.37058/wlfr.v3i1.4719
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Almira, F., & Octavia, D. (n.d.). Accounting and Business Journal Analysis of Price, Promotion and Product Quality on Consumer Satisfaction at Donat Kak Ita MSMEs Medan. 125–134.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Arnita, V., Nurhayati, S., Tambunan, Y., & Indriani, Y. (n.d.). The Effect of Accounting Information Systems on the Effectiveness of MSME Accounting Reporting in the Rawa Gebang Market , Langkat Regency. 89–94.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Budiwitjaksono, G. S., Setyo, G., Akuntansi, B., Pembangunan, U., Veteran, N. ", Timur, J., Aprilya, R. A., Pembangunan, E., Dayu, S., Agroteknologi, A., Agribisnis, D. I., Ramadhan, M. R., & Bisnis, A. (2023). Analisis Pengembangan Usaha Mikro Kecil Dan Menengah (Umkm) di Kelurahan Klampok Kota Blitar. Gn. Anyar, Kec. Gn. Anyar, 1(3), 6029. https://doi.org/10.59024/jumek.v1i3.110
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Fachrizal, S., & Hanum, I. U. (2024). Exit tax adoption to protect Indonesia’s tax base. Scientax, 5(2), 116–130. https://doi.org/10.52869/st.v5i2.449
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Fachruddin, W., & Aliah’ Nur. (n.d.). Sosialisasi Pentingya Penyusunan Laporan Keuangan Pada Usha Kecil Menegah Di Desa KOta Pari Kec. Pantai Cermin. 103–107.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Firdausya, L. Z., & Ompusunggu, D. P. (2023). Usaha Mikro Kecil Dan Menengah (Umkm) Di Era Digital Abad 21. Tali Jagad Journal, 1(1), 16–20.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Junawan, J., & Damanik, K. S. (2015). The Influence Of The Perception Of usefulness, Perceived Ease Of Use, And Satisfaction Of The Mandatory Tax On The Use Of E-Filing For Individual Taxpayers. Analisi Tecnologi Acceptance Model )TAM) Terhadap Tingkat Penerimaan e -Learning Pada Kalangan Mahasiswa, 3(2), 54–67. http://repositorio.unan.edu.ni/2986/1/5624.pdf
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Khoirunisa, A. (2018). Implementasi Business Intelligence Menggunakan Highchart pada Sistem Penilaian Absensi berbasis YII Framework. CSRID (Computer Science Research and Its Development Journal), 9(2), 96. https://doi.org/10.22303/csrid.9.2.2017.96-105
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Kusbandiyah, A., Purnadi, & Pratama, B. C. (2022). Dampak Penerapan E-System Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak (KPP) Pramatama Purwokerto. Jurnal Akuntansi Dan Perpajakan.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Panjaitan, D. T. M. R., Soetarto, & Tambunan, Y. E. (2024). Peran Usaha Mikro Kecil dan Menengah (UMKM) dalam Meningkatkan Kesejahteraan Masyarakat (Study di Kelurahan Sei Putih Timur II Kecamatan Medan Petisah). Jurnal Darma Agung, 32(1), 67–76.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Purnomo, A. (2024). Pengembangan Inovasi Kemasan Untuk Meningkatkan Merek Dan Keunggulan Kompetitif Bagi Umkm Klanting Sumber Rezeki Teluk Pandan Kabupaten Pesawaran. Jurnal Pengabdian UMKM, 3(2), 72–76. https://doi.org/10.36448/jpu.v3i2.61
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Senna Indri Casella, Y. M. (2023). ANALYSIS OF FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND. 135–144.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tsaqif, G., Fatima, S., & Azizia, N. (2024). Effectiveness Of MSME Tax Implementation , Tax Fairness , and Tax Socialization on Tax Compliance ( Empirical Study : Kediri ).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Vinatra, S. (2023). Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Kesejahteraan Perekonomian Negara dan Masyarakat. Jurnal Akuntan Publik, 1(3), 1–08. https://doi.org/10.59581/jap-widyakarya.v1i1.832
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wulandari, D. (2024). Kebijakan pajak dalam perdagangan melalui sistem elektronik. Scientax, 5(2), 220–238. https://doi.org/10.52869/st.v5i2.768
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Yolanda, C. (2024). Peran Usaha Mikro, Kecil Dan Menengah (Umkm) Dalam Pengembangan Ekonomi Indonesia. Manajemen Bisnis, 2(3), 170–186.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

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

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Similar Articles

You may also start an advanced similarity search for this article.