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Abstract
This study examines the impact of PMK 37/2025 on the tax compliance of MSME sellers operating on Indonesian marketplaces. Using a qualitative approach with six informants three MSMEs and three tax practitioners the research explores their understanding, experiences, and perceptions of the regulation. Findings show that although PMK 37/2025 provides clearer rules, its implementation is hindered by low tax literacy, limited outreach, inconsistent marketplace systems, and complex administrative procedures. MSME compliance increases formally but not yet voluntarily due to differing perceptions of fairness. The study concludes that effective digital tax policy requires clearer communication, simpler processes, and stroger collaboration between the government, marketplaces, and tax practitioners to suppor sustainable MSME tax compliance.
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References
- Bulutoding, L. (2024). Pengaruh sosialisasi, motivasi, dan akuntabilitas terhadap kepatuhan wajib pajak UMKM. PKN Journal, 6(1), 55–68.
- Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston, MA: Pitman Publishing.
- Kementerian Keuangan Republik Indonesia. (2025). Peraturan Menteri Keuangan Republik Indonesia Nomor 37/PMK.010/2025 tentang ketentuan pajak pada transaksi e-commerce di marketplace. Jakarta: Kementerian Keuangan Republik Indonesia.
- Lasmono, E., & Urumsah, D. (2022). Model konseptual determinan kepatuhan pajak transaksi online UMKM. NCAF Journal, 4(2), 77–90.
- Leonardo, P., & Tjen, C. (2020). Penerapan ketentuan perpajakan pada transaksi e-commerce pada platform marketplace. Jurnal Pendidikan Akuntansi dan Keuangan, 8(1), 45–54. https://doi.org/10.17509/jpak.v8i1.17248
- Maxuel, A., & Primastiwi, A. (2021). Pengaruh sosialisasi perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM e-commerce. COSTING Journal, 5(2), 102–114.
- Yanti, L. D., & Wijaya, V. S. (2023). Pengetahuan perpajakan, tarif, mekanisme, dan sanksi terhadap kepatuhan UMKM. eCo-Buss Journal, 7(3), 88–97.
- Zaidi, M., & Hardingsih, D. (2024). Pajak UMKM di era digital: Studi komparasi UMKM berbasis konvensional dan digital. COSTING Journal, 6(1), 45–59.
- OECD. (2022). Taxation and the Digital Economy: SME Perspectives. Paris: Organisation for Economic Co-operation and Development. Retrieved from https://www.oecd.org
References
Bulutoding, L. (2024). Pengaruh sosialisasi, motivasi, dan akuntabilitas terhadap kepatuhan wajib pajak UMKM. PKN Journal, 6(1), 55–68.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston, MA: Pitman Publishing.
Kementerian Keuangan Republik Indonesia. (2025). Peraturan Menteri Keuangan Republik Indonesia Nomor 37/PMK.010/2025 tentang ketentuan pajak pada transaksi e-commerce di marketplace. Jakarta: Kementerian Keuangan Republik Indonesia.
Lasmono, E., & Urumsah, D. (2022). Model konseptual determinan kepatuhan pajak transaksi online UMKM. NCAF Journal, 4(2), 77–90.
Leonardo, P., & Tjen, C. (2020). Penerapan ketentuan perpajakan pada transaksi e-commerce pada platform marketplace. Jurnal Pendidikan Akuntansi dan Keuangan, 8(1), 45–54. https://doi.org/10.17509/jpak.v8i1.17248
Maxuel, A., & Primastiwi, A. (2021). Pengaruh sosialisasi perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM e-commerce. COSTING Journal, 5(2), 102–114.
Yanti, L. D., & Wijaya, V. S. (2023). Pengetahuan perpajakan, tarif, mekanisme, dan sanksi terhadap kepatuhan UMKM. eCo-Buss Journal, 7(3), 88–97.
Zaidi, M., & Hardingsih, D. (2024). Pajak UMKM di era digital: Studi komparasi UMKM berbasis konvensional dan digital. COSTING Journal, 6(1), 45–59.
OECD. (2022). Taxation and the Digital Economy: SME Perspectives. Paris: Organisation for Economic Co-operation and Development. Retrieved from https://www.oecd.org