The Effect of MSME Final Income Tax Rate Changes and PSA Merdeka 78 Incentives on Tax Revenue: The Mediating Role of Taxpayer Compliance

Syamsul Aspar Basri; Faizul Mubarok; Ahmad Syarief Iskandar

doi:10.55681/economina.v5i7.3439

Authors

Syamsul Aspar Basri Department of Management, Faculty of Economics and Business, Universitas Terbuka, Indonesia
Faizul Mubarok Department of Management, Faculty of Economics and Business, Universitas Terbuka, Indonesia
Ahmad Syarief Iskandar Department of Management, Faculty of Islamic Economics and Business, Universitas Islam Negeri Palopo, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i7.3439

Keywords:

MSME Final Income Tax; PSA Merdeka 78; Unpaid Compliance; Tax Revenue; Fiscal Incentives

Abstract

This study examines the effects of changes in the Final Income Tax rate for individual Micro, Small, and Medium Enterprises (MSMEs) and the PSA Merdeka 78 administrative penalty reduction incentive on tax revenue, with taxpayer compliance as a mediating variable at the South Makassar Primary Tax Office. A causal quantitative design was applied to 72 monthly time-series observations covering six years. The data were analyzed using descriptive statistics, classical assumption tests, path-analysis regressions, and the Sobel test in SPSS. Changes in the MSME final income tax rate positively affected taxpayer compliance (β=0.264; p=0.019) and tax revenue (β=0.372; p<0.001). PSA Merdeka 78 also positively affected taxpayer compliance (β=0.291; p=0.010) and tax revenue (β=0.869; p<0.001). Taxpayer compliance did not significantly affect tax revenue (β=0.026; p=0.063) and did not mediate either fiscal-policy relationship. The findings indicate that revenue improvements were driven mainly by the direct effects of rate adjustment and penalty relief rather than by changes in compliance.

Downloads

Download data is not yet available.

References

Adhi, S., & Wibowo, D. (2020). Analisis perubahan PPh Final 1% menjadi 0,5% terhadap kepatuhan wajib pajak dan penerimaan negara. Jurnal Ilmu dan Riset Akuntansi, 9(11), 1–15.

Anjelina, R. P., & Suwandi. (2024). Tax compliance model with legal certainty factors: A laboratory experiment study. Journal of Accounting Science, 8(1), 21–39. https://doi.org/10.21070/jas.v4i1.401

Bagchi, S., & Dušek, L. (2021). The effects of introducing withholding and third-party reporting on tax collections. Journal of Public Economics, 204, 104537. https://doi.org/10.1016/j.jpubeco.2021.104537

Bergeron, A., Tourek, G., & Weigel, J. L. (2024). The state capacity ceiling on tax rates. Econometrica, 92(4), 1163–1193. https://doi.org/10.3982/ECTA19959

Best, M. C., Brockmeyer, A., Kleven, H. J., Spinnewijn, J., & Waseem, M. (2015). Production versus revenue efficiency with limited tax capacity. Journal of Political Economy, 123(6), 1311–1355. https://doi.org/10.1086/683849

Damayanti, P., & Prihanto, H. (2024). Analysis of the effect of tax rates and understanding of taxation on MSME taxpayer compliance. ATESTASI: Jurnal Ilmiah Akuntansi, 7(1), 623–638. https://doi.org/10.57178/atestasi.v7i1.827

Direktorat Jenderal Pajak. (2024). Pajak Makassar Selatan edukasikan program PSA “Merdeka” 78.

Direktorat Jenderal Pajak. (2025). Pajak Sulselbartra lampaui target penerimaan 2024.

Firzalpi, M., & Hefriansyah. (2023). Tax revenues: Taxpayer compliance as intervening. International Journal of Business Economics, 4(3), 134–140. https://doi.org/10.30596/ijbe.v4i2.14017

Friska, D., & Sanica, I. G. (2021). Jalan terjal implementasi perubahan tarif pajak UMKM. Jurnal Akuntansi, 9(1), 110–118. https://doi.org/10.26460/ja.v9i1.2436

Hasbudin, Dharmawati, T., & Oleo, H. (2022). Reducing MSME tax rates and socialization against taxpayer compliance. East Asian Journal of Multidisciplinary Research, 1(6), 987–1002. https://doi.org/10.55927/eajmr.v1i6.704

Herprabangkoro, G., & Rosdiana, H. (2024). Analisis perubahan tarif PPh Final atas UMKM terhadap kepatuhan wajib pajak. Syntax Literate, 9(11), 7030–7040. https://doi.org/10.36418/syntax-literate.v9i11.55147

Hunein, A., & Aprianti, A. (2021). Perubahan tarif pada PP 23 Tahun 2018, sanksi perpajakan, dan tingkat pemahaman pajak terhadap kepatuhan wajib pajak UMKM. Scientific Journal of Reflection, 4(1), 41–50. https://doi.org/10.37481/sjr.v4i1.246

Ilhamsyah, Wati, L. N., & Lestari, E. P. (2023). The impact of tax incentive on increase foreign direct investment. International Journal of Management, Entrepreneurship, Social Science and Humanities, 7(1), 1–18. https://doi.org/10.31098/ijmesh.v7i1.1633

Kustiawan, M., Prawirab, I. F. A., Sukmawati, H., Abiyyu, Pambudi, & Asdy. (2020). The effectiveness of tax incentives program: The case of Indonesia. International Journal of Innovation, Creativity and Change, 12(1), 115–124.

Lannai, D. (2024). Understanding taxpayer compliance of MSMEs in Makassar City through determinant of tax rate and tax understanding. The International Journal of Business & Management, 12(3), 36–41. https://doi.org/10.24940/theijbm/2024/v12/i3/OJSBM2403-001

Lazar, S. (2024). Effective tax rates and firm size under turnover tax: Evidence from a natural experiment on SMEs. Economics, 18(1), 1–12. https://doi.org/10.1515/econ-2022-0079

Lisi, G. (2021). Can rewards foster honest tax behaviors? International Public Management Journal, 25(6), 900–915. https://doi.org/10.1080/10967494.2021.1948469

Mapuasari, S. A., Wibowo, Y. S., & Cakranegara, P. A. (2023). Tax incentive-based economic policy, modern tax administration system, and taxpayer compliance of MSMEs. Journal of Accounting and Strategic Finance, 6(1), 51–70. https://doi.org/10.33005/jasf.v6i1.391

Meidawati, N., & Dewi, W. N. (2023). Analysis of the factors affecting taxpayer compliance. Jurnal Akuntansi dan Auditing Indonesia, 7(2), 161–171.