Determinan Kepatuhan Wajib Pajak Pelaku UMKM: Peran Literasi Perpajakan, Sanksi Pajak, dan Digitalisasi Layanan Pajak
-
Rizki Muti Agustiani
*
Universitas Gunadarma, Depok,
Indonesia
(*) Corresponding Author
Abstract
This study aims to examine the influence of tax literacy, tax sanctions, and the digitalization of tax services on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs). The study is motivated by the relatively low level of tax compliance among MSMEs despite their substantial contribution to Indonesia's national economy. A quantitative approach with an explanatory research design was employed. The study utilized primary data collected through questionnaires distributed to 100 MSME owners in Makasar District, East Jakarta Administrative City, selected using a purposive sampling technique. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results of the outer model evaluation indicate that all measurement indicators satisfy the required validity and reliability criteria, while the inner model evaluation demonstrates that the proposed model possesses adequate predictive capability. Hypothesis testing reveals that tax literacy has a positive and significant effect on taxpayer compliance. Tax sanctions also have a positive and significant influence on taxpayer compliance by encouraging adherence to prevailing tax regulations. Furthermore, the digitalization of tax services significantly and positively affects taxpayer compliance by providing greater convenience, efficiency, and effectiveness in fulfilling tax obligations. This study contributes empirically by reinforcing the applicability of the Theory of Planned Behavior, Deterrence Theory, and the Technology Acceptance Model in explaining the tax compliance behavior of MSME taxpayers. Moreover, the findings are expected to provide valuable insights for the Directorate General of Taxes in formulating policies focused on improving tax literacy, strengthening the effective enforcement of tax sanctions, and optimizing digital tax services to enhance MSME taxpayer compliance.
References
Aini, A. N., Suhatmi, S. C., & Ety, M. (2025). Pengaruh Kepercayaan Pada Pemerintah, Literasi Pajak, Dan Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak. JAP: Jurnal Akuntansi Dan Pajak, 26(01), 1–10. https://doi.org/10.29040/jap.v26i1.18055
Ainiyah, I. N., & Febriani, E. (2023). Pengaruh Modernisasi Sistem Administrasi Perpajakan, Pengetahuan Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. 183–192.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Angelina, R. P., & Widoatmodjo, S. (2024). Pengaruh Kepatuhan Wajib Pajak Orang Pribadi Dengan Sanksi Pajak Sebagai Variabel Moderasi. Jurnal Kontemporer Akuntansi, 4(1), 99–111. https://journal.untar.ac.id/index.php/JKA/article/view/29634
Barri, A., & Hidayat, R. S. (2025). Pengaruh Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Era E-Filing. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(3), 7681–7687. https://doi.org/10.31004/riggs.v4i3.3171
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008
Dewi, L. P. S. K., & Merkusiwati, N. K. L. A. (2018). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, E-Filing, dan Tax Amnesty Terhadap Kepatuhan Pelaporan WajiDewi, S. K., & Merkusiwati, N. K. L. A. (2018). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, E-Filing, dan Tax Amnesty Terhadap Kepatuhan P. E-Jurnal Akuntansi, 22(2), 1626–1655. https://doi.org/10.24843/EJA.2018.v22.i02.p30
Hair, J. F., Hult, G. T., Ringle, C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). In Sage (2nd ed.). Sage Publication.
Jumriyah, J., & Faisol, I. A. (2023). Pengaruh Implementasi E-Filing, Pengetahuan Perpajakan, Sanksi Pajak Dan Religiusitas Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada Masa Pandemi Covid-19. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 11(01), 56–71. https://doi.org/10.31102/equilibrium.11.01.56-71
Kementerian Koordinator Bidang Perekonomian. (2024). Pemerintah Dukung Bentuk Kolaborasi Baru agar UMKM Indonesia Jadi Bagian Rantai Pasok Industri Global. Https://Www.Ekon.Go.Id/Publikasi/Detail/5885/. https://www.ekon.go.id/publikasi/detail/5885/menko-airlangga-pemerintah-dukung-bentuk-kolaborasi-baru-agar-umkm-indonesia-jadi-bagian-rantai-pasok-industri-global
Latuheru, J. B., & Loupatty, L. G. (2024). Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Ambon Yang Dimoderasi Oleh Sanksi Pajak. Intelektiva: Jurnal Ekonomi, Sosial, & Humaniora, 6(2), 81–99. http://www.pajak.go.id
Ningsih, S. R., Marlina, E., & Ahyaruddin, M. (2024). Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi, 5(2), 298–322. https://doi.org/10.30640/akuntansi45.v5i2.3356
Prayogi, Y. A., Sanusi, R., & Fauziah, D. A. (2025). Digitalisasi Perpajakan, Kinerja UMKM, dan Kepatuhan Wajib Pajak UMKM. Indonesian Journal of Management Science, 4(1), 17–25. https://doi.org/10.46821/ijms.v4i1.616
Purnomo, Z. H. S. (2024). Mengupas Latar Belakang Penerapan Sistem Self assessment dalam Perpajakan. Direktorat Jenderal Pajak. https://stats.pajak.go.id/id/artikel/mengupas-latar-belakang-penerapan-sistem-self-assessment-dalam-perpajakan?
Putri, A. C. L., Handayani, F., & Gurusinga, L. B. (2026). Pengaruh Literasi Perpajakan, Pelayanan Fiskus dan Modernisasi Pembayaran Pajak Terhadap Tingkat Kepatuhan Formal Wajib Pajak Orang Pribadi. Benefit: Journal of Bussiness, Economics, and Finance, 4(1), 152–165. https://doi.org/10.70437/benefit.v4i1.1634
Rochfa, A. P., & Ernandi, H. (2023). Pengaruh Penerapan Sistem Elektronik Filing (E-Filing) dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dengan Pemahaman Internet sebagai Variabel Intervening (Studi pada UMKM Bakpia Warurejo, Desa Kejapanan, Kecamatan Gempol, Kabupaten Pasuruan). Jurnal Ekonomi, Bisnis Dan Pendidikan (JEBP), 3(2), 55–65. https://doi.org/10.17977/um066v3i22023p55-65
Rustendi, E. (2026). Pengaruh Digitalisasi Administrasi Perpajakan Terhadap Kepatuhan Pajak Perusahaan Industri Di Kawasan Industri. Jurnal Lentera Bisnis, 15(1), 1777–1787. https://doi.org/10.34127/jrlab.v15i1.2128
Samosir, H. E. (2026). Pengaruh Literasi Pajak, Sosialisasi Perpajakan, dan Modernisasi Sistem Pajak terhadap Kepatuhan Wajib Pajak UMKM. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(2), 5008–5015. https://doi.org/10.31004/riggs.v5i2.8473
Santi. (2024). WP OP UMKM: Fasilitas PPh Final dan Ketentuan Umum. Direktorat Jenderal Pajak.
Sitanggang, T., & Hikmawati, H. (2024). Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Jakarta. Judicious, 5(1), 72–80. https://doi.org/10.37010/jdc.v5i1.1567
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabeta.
Sugiyono, Gumilang, A. M., Rosidawaty, & Septiani, T. (2024). Analisis Kebijakan Sistem Digitalisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Dan Menengah (UMKM) Studi Pada Kpp Pratama Serang Barat. Balance Vocation Accounting Journal, 65–71. https://doi.org/10.31000/bvaj.v8i1.12085
Triansyah, I., & Putra, R. R. (2025). Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Literasi Digital Sebagai Pemoderasi. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 4(4), 6784–6797. https://doi.org/10.56799/ekoma.v4i4.8256
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Determinan Kepatuhan Wajib Pajak Pelaku UMKM: Peran Literasi Perpajakan, Sanksi Pajak, dan Digitalisasi Layanan Pajak
Pages: 32-42
Copyright (c) 2026 Rizki Muti Agustiani
This work is licensed under a Creative Commons Attribution 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 Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment 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 acknowledgment 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 (Refer to The Effect of Open Access).
