Hubungan Kebijakan Pajak dengan Kepatuhan dan Inovasi: Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.30656/tt6g0913Kata Kunci:
kepatuhan pajak, reformasi pajak, inovasi korporasi, Beban Pajak Tangguhan, gender, dampak sosial-ekonomiAbstrak
Latar Belakang: Pajak adalah instrumen penting untuk mendukung pembangunan nasional dan pengembangan sosial-ekonomi. Reformasi perpajakan sering digunakan untuk meningkatkan efisiensi, inovasi, dan kepatuhan wajib pajak. Namun, efektivitas kebijakan ini sering terhambat oleh kompleksitas sistem perpajakan, lemahnya penegakan hukum, dan persepsi negatif masyarakat terhadap pengeluaran pemerintah.
Tujuan: Artikel ini bertujuan untuk melakukan analisis sistematis terhadap literatur ilmiah terbaru yang membahas hubungan antara kebijakan pajak, kepatuhan wajib pajak, dan inovasi, dengan mempertimbangkan faktor-faktor sosial-budaya seperti gender.
Metode: Kajian dilakukan dengan menganalisis 10 artikel ilmiah dari database seperti Scopus, Taylor & Francis, dan Elsevier. Artikel dipilih berdasarkan kriteria inklusi yang mencakup tema kepatuhan pajak, inovasi korporasi, dan dampak sosial-ekonomi dari reformasi pajak.
Hasil: Temuan utama menunjukkan bahwa reformasi tarif pajak korporasi berkontribusi positif pada inovasi, sementara perilaku kepatuhan wajib pajak dipengaruhi oleh faktor sosial seperti gender. Namun, lemahnya kapasitas penegakan hukum di negara berkembang menghambat efektivitas reformasi ini.
Kesimpulan: Integrasi teknologi digital dan pendekatan berbasis data diperlukan untuk meningkatkan kepatuhan pajak dan efektivitas kebijakan perpajakan di berbagai negara.
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Hak Cipta (c) 2024 Deni Sunaryo, Etty Puji Lestari, Siti Puryandani, Hersugondo
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