DDTC Fiscal Research & Advisory: Tinjauan dan Rekomendasi Kebijakan atas Pelaksanaan Kewajiban Pajak UMKM dalam Ekosistem Digital: Perspektif dan Suara dari Pelaku UMKM

9 November 2022

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The variety and magnitude of the challenges of optimizing MSME tax compliance in the digital ecosystem will be discussed comprehensively through this Policy Note, ranging from the factors causing the low level of MSME tax compliance, the behaviour and decision-making process of MSMEs in fulfilling their tax obligations, to the form of support needed by MSMEs as taxpayers. This Policy Note constitutes comprehensive research to examine the empirical practice of tax imposition from the perspective of MSME entrepreneurs and to provide recommendations for the taxation of MSMEs that are in line with the government’s future agenda.

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