Pengaruh Modernisasi Sistem Administrasi Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

In the current era of globalization, taxpayers are faced with challenges in fulfilling their tax obligations, even though MSMEs enjoy growth and financial sustainability. There appears to be a large number of people who are avoiding their tax obligations. For the purposes of this research, the research approach used is a procedure called library research, namely the literature review procedure. Data collection is achieved through the use of a documentation-focused process. There is a natural connection between scientific literature and a large number of references. It can be shown that there is a connection between theoretical studies and literature studies because there is a connection between the two. The research results show that the modernization of the tax administration system has had a significant impact on the entire tax payment process, especially in terms of increasing the number of taxpayer compliance. Several studies have been conducted regarding the impact of tax sanctions on taxpayer compliance; however, the results of these studies are inconsistent. Although a number of studies show a positive correlation between taxpayer compliance and tax sanctions, other studies have come to the conclusion that tax sanctions have no effect or even have negative implications.