Literatur Review: 10 Tahun Riset Pajak UMKM di Jurnal Terindeks Sinta

The number of MSMEs continues to increase every year. With the increasing development of MSMEs in Indonesia, it is believed that they can achieve state tax revenues. This research aims to determine the development of MSME taxes in the last 10 years and identify research gaps so that future research can focus on things that are rarely or have not been covered in previous research. The method used in this research is the "Charting the Field" method. Researchers selected relevant articles from 83 journals and 196 articles, obtaining 75 journals and 106 articles for the current research's samples. The research results show that the research trend regarding MSME taxes in SINTA 2-6 indexed journals in 2013-2023 has experienced a continuous increase since 2019. This is due to a decrease in income tax in 2018 of 0.5%. In this study, the researcher suggests that future research can focus on using qualitative methods, research variables such as tax modernization, tax service quality, and digitalization, and can use sectors that are rarely used as the focus in research such as the creative sector. It is intended that this research will serve as a reference for those analyzing MSME taxation.