Examining Strategies and Technological Aspects of Taxation Among Micro, Small, and Medium Enterprises in Indonesia
摘要
Micro, Small, Medium Enterprises (MSMEs) in Indonesia play a crucial role in supporting tax revenue in the country. The implementation of the self-assessment tax system in Indonesia forces MSME to possess competency, understand tax regulations, and comprehend relevant aspects of tax technology. This requires support from various parties such as the government, practitioners, the MSMEs themselves, and others. This study aims to: (1) analyze strategic improvement of MSMEs’ tax compliance; (2) analyze technological aspect for taxation in MSME. This study employs a qualitative approach with a semi-structured interview method with informants. The informants consist of three practitioners who work as tax consultants and have experience in handling taxation for MSMEs. The findings indicate that MSMEs have relatively simple cost structures due to their straightforward business activities. Government support is seen as an opportunity for SMEs in taxation, particularly with the reduction of the final tax rate for SMEs from 1 to 0.5%. The research investigates the ongoing limitations in the tax competence of MSME operators, particularly in literacy regarding recent tax regulations. Strategies to enhance tax compliance among SMEs are formulated through strengthening competence and understanding of tax regulations. The implication of this study is the need for support from various parties to enhance tax compliance among MSMEs. Practitioners and academics can assist MSMEs in improving their competence and understanding of tax regulations through seminars and other educational activities.