Analisis Pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM : Sebuah Studi Pemetaan Sistematis

  • Wahyu Sinta Eliysabet
  • Safri Nurmantu
  • Resista Vikaliana
Keywords: MSMEs, tax regulations, tax obligations, systematic mapping studies


This study aims to identify and analyze the knowledge of taxpayers on the fulfillment of taxation
obligations of MSMEs by using a systematic mapping study method to examine the scientific
publications of taxpayers' knowledge on the fulfillment of MSME Taxation Obligations produced from
time to time, the focus and types of research that are most investigated, browse 134 (one hundred and
thirty four) articles based on the topic areas studied under the category of Taxation Regulations,
Taxpayer Compliance, Implementation of PP No. 46 of 2013 and the implementation of PP No. 23 of
2018 were later reduced to 50 (fifty) articles that focused on qualitative and quantitative research
methods and types of research, namely validation research, evaluation research, solution proposals,
philosophical papers and experience papers. The results of this study use the theory of mardiasmo
and chatarina which suggest three criteria in the knowledge of tax obligations, understanding of
MSME tax regulations, and compliance in implementing MSME tax obligations so that it shows that
understanding of taxpayer knowledge on the fulfillment of UMKM tax obligations has a positive effect
on MSME taxpayer compliance because the higher the level of understanding of the taxation
knowledge of UMKM, the higher the compliance of the UMKM taxpayers