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