Pengaruh Digitalisasi Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Di Indonesia: Literature Review

Abstract

This study aims to analyze the impact of tax system digitization on the level of taxpayer compliance among MSMEs in Indonesia through a literature review approach. Advances in information technology have encouraged the Directorate General of Taxes to implement digital transformation in tax services, such as e-filing, e-billing, e-registration, and the core tax administration system. The research method used is a literature review, reviewing various national and international scientific articles relevant to the topic of digital taxation and taxpayer compliance. The results of the study indicate that tax system digitization has a positive impact on improving taxpayer compliance through easier service access, administrative efficiency, transparency, and increased tax awareness. However, various obstacles remain, such as low digital literacy, limited technological infrastructure, and a lack of understanding of taxation among MSMEs. This study implies that the government needs to improve digital tax education and expand access to technology to support the optimization of state tax revenues.