EDUCATIONAL STRATEGY AND THE ROLE OF TAX DIGITALIZATION IN IMPROVING TAX COMPLIANCE OF MSMes IN INDONESIA
DOI:
https://doi.org/10.66303/gbxgcp80Keywords:
Tax digitalization, Tax compliance, MSMEs, e-Filing, e-BillingAbstract
Purpose: The Directorate General of Taxes (DGT) has implemented various digital services such as e-Filing, e-Billing, e-Invoice, and the DJP Online application to improve service effectiveness and taxpayer compliance, particularly for MSMEs, which are a pillar of the national economy. This article aims to analyze the strategy and role of tax digitalization in improving tax compliance among MSMEs in Indonesia and identify obstacles faced in its implementation.
Methods: The method used is a literature review based on the latest scientific journals.
Results: The analysis results show that tax digitalization can improve ease of access, time efficiency, transparency, and accuracy of tax administration. The results indicate that several challenges remain, such as low digital literacy, limited tax understanding, and technological infrastructure readiness among some MSMEs.
Conclusion: This article provides recommendations for the government to strengthen education, mentoring, and the development of digital tax features to be more adaptive to the needs of MSMEs.
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