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Abstract

This research analyze the use of the Soft System Methodology (SSM) method in designing tax policies for Micro, Small and Medium Enterprises (MSMEs). Integrating the SSM approach with tax policy analysis, this research aims to investigate the complex dynamics that influence the development of MSMEs. By considering diverse stakeholder perspectives, this research identifies the needs, interests, and constraints involved in formulating effective tax policies for the MSME sector. The result is that increasing MSME tax compliance requires targeted education to improve awareness and understanding of tax obligations. Simplifying tax administration and balancing sanctions with supportive measures can encourage compliance without pushing MSMEs further into informality. Effective policies should combine fair enforcement with incentives and opportunities for correction to foster a compliant and growth-oriented environment for MSMEs.

Bahasa Abstract

Penelitian ini menganalisis penggunaan metode Soft System Methodology (SSM) dalam merancang kebijakan perpajakan bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Dengan memadukan pendekatan SSM dengan analisis kebijakan perpajakan, penelitian ini bertujuan untuk mengkaji dinamika kompleks yang memengaruhi perkembangan UMKM. Dengan mempertimbangkan berbagai perspektif pemangku kepentingan, penelitian ini mengidentifikasi kebutuhan, kepentingan, dan kendala yang terlibat dalam merumuskan kebijakan perpajakan yang efektif bagi sektor UMKM. Hasilnya adalah bahwa peningkatan kepatuhan pajak UMKM memerlukan edukasi yang terarah untuk meningkatkan kesadaran dan pemahaman tentang kewajiban pajak. Penyederhanaan administrasi pajak dan penyeimbangan sanksi dengan langkah-langkah yang mendukung dapat mendorong kepatuhan tanpa mendorong UMKM lebih jauh ke dalam informalitas. Kebijakan yang efektif harus menggabungkan penegakan hukum yang adil dengan insentif dan peluang untuk perbaikan guna mendorong lingkungan yang patuh dan berorientasi pada pertumbuhan bagi UMKM.

References

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Nisa, F., Cempaka, A. G., & Priyono, A. P. (2024). SOCIALIZATION AND TRAINING ON TAX OBLIGATIONS FOR MSME TO SUPPORT TAX REVENUE IN INDONESIA. JMM (Jurnal Masyarakat Mandiri), 8(2), 1632–1645. https://doi.org/10.31764/jmm.v8i2.21383

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