Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 19 No. 2 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Articles

SYSTEMATIC LITERATURE REVIEW: PENGARUH INOVASI DAN TEKNOLOGI TERHADAP PERKEMBANGAN UMKM DI KOTA MEDAN

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  • Nur Fadhillah,
  • Khairatun Husna,
  • Rezky Zazilah Harahap
Nur Fadhillah
Universitas Islam Negeri Sumatera Utara
Khairatun Husna
Universitas Islam Negeri Sumatera Utara
Rezky Zazilah Harahap
Universitas Islam Negeri Sumatera Utara

Published 2025-06-15

Keywords

  • indonesia
Copyright Notice

How to Cite

SYSTEMATIC LITERATURE REVIEW: PENGARUH INOVASI DAN TEKNOLOGI TERHADAP PERKEMBANGAN UMKM DI KOTA MEDAN. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 19(2), 31-40. https://doi.org/10.2324/t18n8d48

Abstract

Penelitian ini menganalisis faktor-faktor yang mempengaruhi kepatuhan pembayaran PPh Pasal 25 pada UMKM di Kota Medan. Tingkat kepatuhan yang rendah menyebabkan potensi pendapatan negara hilang dan ketimpangan. Studi ini bertujuan mengidentifikasi faktor determinan internal dan eksternal serta menganalisis kesenjangan implementasi kebijakan pajak nasional di tingkat lokal. Berdasarkan analisis tematik data dari 30 responden UMKM, ditemukan bahwa faktor dominan penghambat kepatuhan adalah rendahnya literasi perpajakan (18 responden), keterbatasan sumber daya staf (15 responden), dan kompleksitas prosedur pelaporan online (7 responden). Selain itu, lemahnya penegakan sanksi turut mengurangi efek deterrence. Simpulan penelitian merekomendasikan penyelenggaraan workshop penghitungan pajak, pengembangan aplikasi pelaporan yang ramah pengguna, dan pendampingan oleh konsultan pajak bagi UMKM. Penelitian ini berkontribusi pada model Tax Compliance Theory dengan memasukkan variabel kontekstual Indonesia serta memberikan rekomendasi berbasis bukti bagi otoritas pajak.

 

Kata kunci — Kepatuhan pajak, PPh Pasal 25, UMKM, faktor penghambat, Kota Medan

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