THE ROLE OF TAX ACCOUNTING ON TAX COMPLIANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
Keywords:
Tax Accounting, Tax Compliance, MSMEs, SAK EMKM, Systematic Literature ReviewAbstract
This study aims to determine, assess, and combine the results of previous studies on how tax accounting influences tax compliance among MSMEs in Indonesia. Furthermore, this review aims to compare the influence of accounting understanding on compliance levels, the role of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and identify the most popular research methods and research gaps in current research.
This study employed the systematic literature review (SLR) method, which employs a structured, transparent, and comprehensive article review process. Using keywords related to tax accounting, tax compliance, and MSMEs in Indonesia from 2015 to 2025, the search was conducted using the SINTA database and Google Scholar. Of the 25 articles selected in the initial screening, the final 10 were deemed suitable for data extraction and thematic analysis.
The results show that improving tax compliance and the quality of MSME financial reports are highly dependent on the level of business actors' understanding of accounting and tax regulations. MSME SAK, supported by an internal control system, helps reduce the likelihood of tax calculation errors and provides better information. Methodologically, a quantitative approach with a cross-sectional survey design has been the basis of research over the past ten years. Despite the fact that consistent accounting understanding has a positive impact, there are differences in external factors, such as trust in tax officials. This suggests that the size of the tax rate is not the primary cause of low compliance.
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