Miska Adelia, . (2025) ANALISIS TANTANGAN UMKM DALAM MEMENUHI KEWAJIBAN PPN PASCA KENAIKAN TARIF WILAYAH DI JAKARTA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (146kB) |
|
Text
AWAL.pdf Download (868kB) |
|
Text
BAB 1.pdf Restricted to Repository UPNVJ Only Download (92kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (96kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (89kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (165kB) |
|
Text
BAB 5.pdf Download (96kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (181kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (94kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (459kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (6MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (316kB) |
Abstract
This study aims to analyze the response of MSMEs in Jakarta to the increase in Value Added Tax (VAT) rates, by examining the challenges of tax administration and price adjustment strategies to maintain competitiveness and business sustainability. Qualitative research using the content analysis method on secondary data in the form of 9 journals published in 2020–2025 obtained through Google Scholar and 6 tax regulations selected purposively based on their relevance to the issue of the increase in VAT rates. The results of the study show that the response of MSMEs is greatly influenced by the understanding of regulations and the adaptability of each business actor. The main challenges include low tax literacy, difficulty in using e-invoices, and lack of understanding regarding the status as Taxable Entrepreneurs (PKP). The complexity of the digital administration system is a major obstacle, especially for MSMEs with low digital literacy. MSMEs overcome fiscal pressures with careful pricing strategies through cost efficiency, business digitalization, and financial planning. This study recommends that the Directorate General of Taxes simplify VAT reporting, improve adaptive tax education, and expand digital infrastructure. MSMEs are also advised to actively increase their financial and technological capacity. Further research is recommended using primary data to deepen contextual understanding.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102021] [Pembimbing; Amrie Firmansyah] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Ferry Irawan] |
| Uncontrolled Keywords: | MSMEs, Value Added Tax, Tax Compliance, Pricing Strategy, Business Sustainability |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HN Social history and conditions. Social problems. Social reform H Social Sciences > HV Social pathology. Social and public welfare H Social Sciences > HX Socialism. Communism. Anarchism |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MISKA ADELIA |
| Date Deposited: | 25 Aug 2025 02:04 |
| Last Modified: | 25 Aug 2025 02:04 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37260 |
Actions (login required)
 |
View Item |