SYSTEMATIC LITERATURE REVIEW: ACCOUNTING INFORMATION SYSTEM, TAX RELAXATION, AND FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs)

Sri Ayem; Reni Listyawati; Varda Samanta Adestia; Putri Syalsha Bilah Nasir; Wati Riadani; Yasminia Eka Rahmadani

doi:10.29040/jap.v23i2.7684

SYSTEMATIC LITERATURE REVIEW: ACCOUNTING INFORMATION SYSTEM, TAX RELAXATION, AND FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs)

Sri Ayem, Reni Listyawati, Varda Samanta Adestia, Putri Syalsha Bilah Nasir, Wati Riadani, Yasminia Eka Rahmadani

Abstract

This study aims to provide a systematic literature review of the relationship between Accounting Information Systems (AIS), tax relaxation, and the financial performance of Micro, Small, and Medium Enterprises (MSMEs). The Systematic Literature Review (SLR) method was used in this study to examine previous research. The data analysis used in this study is in the form of 30 articles from 2020 to 2022 in the Google Scholar database. This study used 30 articles from the Google Scholar database from 2020 to 2022 for the data analysis. The findings demonstrated that the attribution theory is the theory that is utilized the most. According to the theory, a person's behavior is observed and its causes are explained by the person's actions. Utilizing or collecting additional journals and related recent articles is suggested for additional research to cover a broader understanding.

Full Text:

PDF

References

Abdussamad, Z. (2021). Metode Penelitian Kualitatif. CV. Syakir Media Press.

Amah, N., Rustiarini, N. W., & Hatmawan, A. A. (2021). Tax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers). Review of Applied Socio-Economic Research , 21-36.

Ambarwati, I. S. (2021). Tax Relaxation During the Covid -19 Pandemic Against Individual Taxpayer Compliance in SPT Reporting at the Pondok Aren Tax Service Office, South Tangerang City. IEOM Society International , 3270-3277.

Ayem, S., & Hijayanti, N. (2022). The Effect Of Tax Incentives On Financial Performance Of Micro, Small,And Medium Enterprises During The Covid-19 Pandemic. Jurnal Ilmu Manajemen, 75-82.

Ayem, S., & Maknun, L. L. (2020). Pengaruh Penggunaan Sistem Informasi dan SAK EMKM Terhadap Kualitas Laporan Keuangan UMKM Kota Yogyakarta. Jurnal KRISNA: Kumpulan Riset Akuntansi, 1-6.

Ayem, S., & Wahidah, U. (2021). Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan UMKMDi Kota Yogyakarta. JEMMA(Jurnal of Economic, Management,and Accounting), 1-9.

Azzahrona, R. Z., Cahyaningtyas, S. R., & Isnaini, Z. (2022). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Manajerial Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Lombok Timur. Jurnal Risma, 572-584.

Caroline Winda Meylani, I. (2022). Pengaruh Persepsi Owner, Pemahaman, Pengetahuan dan Penerapan Sistem Informasi Akuntansi Terhadap Kinerja UMKM di Beteng Trade Center (BTC) Solo. Jurnal Riset Mahasiswa Akuntansi, 12-22.

Deyganto, K. O. (2022). The efect of tax incentives practices on the sustainability of micro, small and medium enterprises in Ethiopia during the outbreak of corona virus pandemic. Journal of Innovation and Entrepreneurship, 1-22.

Dharmawati, T., Hasbudin, Arifuddin, & Safitri, N. E. (2021). he Role Of Accounting Information Systems In Improving Business On Some Micro, Small And Medium Enterprises (Msmes) In Kendari, Indonesia. Palarch’s Journal Of Archaeology Of Egypt/Egyptology , 3087-3095.

Diana, Hakim, L., & Fahmi, M. (2022). Analisis Faktor Yang Mempengaruhi Kinerja UMKM Di Tangerang Selatan. Jurnal Muhammadiyah Manajemen Bisnis, 68-74.

Dwi Anggraeni Saputri, N. R. (2022). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Usaha Mikro Kecil dan Menengah (UMKM). Journal of Accounting Taxing and Auditing, 46-52.

Dwi Septi Lestari, S. N. (2021). Insentif Pajak, Bantuan Stimulus Pemerintah Pada Kinerja Usaha Mikro Kecil Menengah Di Kabupaten Boyolali. Jurnal Ekombis Review–Jurnal Ilmiah Ekonomi dan Bisnis, 135-146.

Endang Mahpudin, A. A. (2022). Analysis Of Taxpayer Compliance In Paying SME Income Taxes Using Online Platforms In The Covid-19 And The New Normal Era. Journal of Positive School Psychology, 3285-3290.

Fachruzzaman, R. I. (2021). The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu. Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 236-246.

Firdhaus, A., & Akbar, F. S. (2022). Pengaruh Penerapan Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Kinerja UMKM. Jurnal Proaksi, 173-187.

Habu, R. E., Ayem, S., & Kusuma, D. (2021). Pengaruh Kesadaran Wajib Pajak, Pemahaman PSAK EMKM dan Relaksasi Pajak Terhadap Kepatuhan Wajib Pajak Pelaku Usaha Mikro Kecil Menengah di Kota Yogyakarta . Jurnal Riset Perpajakan, 357-375.

Hidayah, N., Nikmah, U., Fitriyah, R. N., Ainia, J. F., Sholikah, M., & Rosidah, A. (2020). Pengaruh Kebijakan Insentif Pajak Bagi UMKM DI Masa Pandemi Covid-19.

Jahormin Simarmata, S. A. (2021). Pengaruh Penerapan Standar Akuntansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (SAK-ETAP), Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM. Jurnal Ilmiah Akuntansi dan Ekonomi, 77-93.

Kartika, A., & Nuraini, A. (2020). Penerapan Penyajian Laporan Keuangan Berdasarkan SAK-ETAP Untuk Mengetahui Kinerja Keuangan UMKM Toko Angka Wijaya. Jurnal Abdimas Dedikasi Kesatuan, 11-20.

Kominfo. (2022). https://www.kominfo.go.id/content/detail/41205/umkm-naik-kelas-umkm-go-digital/0/artikel.

Lili Marlinah, S. (2020). Peranan Insentif Pajak Yang Di Tanggung Pemerintah (DTP) Di Era Pandemi Covid 19. Economy Deposit Journal, 58-66.

Luthfi Riswanda, M. A. (2022). Pengaruh Persepsi Pengusaha Dan Penerapan Sistem Informasi Akuntansi Terhadap Terhadap Keberhasilan Usaha UMKM Di Kecamatan Wiyung Surabaya. Journal of Sustainability Business Research, 206-2014.

M, R. M. (2022). Pengaruh Pemanfaatan E-Commerce Dan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Perusahaan (Studi Pada Usaha E-Commerce Fashion dan Makanan Kecamatan Majalengka) . Jurnal Ekonomi Syariah dan Binsin , 137-146.

Maharani, H. C., & Jaeni. (2021). Determinan Kebijakan Pemerintah Sebuah Solusi Keberlangsungan Usaha UMKM di Tengah Pandemi Covid-19. Jurnal Ekonomi dan Bisnis, 26-39.

Nurhayati, I., & Adhi, N. (2021). Faktor-Faktor yang Mempengaruhi Keputusan UMKM Mengikuti Relaksasi Pajak Di Masa Pandemi Covid-19. Jurnal Akuntansi, 24-36.

Nusa, I. B. (2021). Accounting Information Systems And Human Resources Competence: How To Influence On UMKM Performance In Bandung City. Jurnal Mantik, 1348-1357.

Prasetyo, A. S., & Ambarwati, L. (2021). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja UMKM Daerah Istimewa Yogyakarta. Jurnal Riset Akuntansi dan Bisnis Indonesia , 73-84.

Puspitaningtyas, S. A., Kusuma, P. D., & Pratiwi, U. (2021). The Effect of the Use of E-Commerce and Accounting Information System on SMEs Revenues. International Sustainable Competitiveness Advantage, 315-323.

Putri Astuty Lahay, M. K. (2022). Analisis Penerapan Insentif Pajak Bagi Wajib Pajak UMKM Yang Terdampak Covid-19 Di Kota Manado. Jurnal Akuntansi Manado, 36-44.

Rahmatika Firmansyah, N. H. (2022). Pemanfaatan Insentif Pajak Dan Pemilihan Platform Digital Terhadap Keberlangsungan Usaha UMKM Di Era Pandemi Covid -19. Akuntansi, Perpajakan dan Auditing, 517-536.

Regita, V., Jaya, A. J., Murtanto, & Faisal, A. R. (2022). The Influence of Tax Incentive Policies and Trust in the Government Due to the Impact of Covid-19 on the Compliance of Individual Taxpayers of UMKM at KPP Pratama Pangkalan Kerinci. Budapest International Research and Critics Institute- Journal, 1948-1958.

Riadi. (2022). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Pada Usaha Kecil dan Menengah. Jurnal Mutiara Akuntansi, 16-21.

Ridwan, M., AM, S., Ulum, B., & Muhammad, F. (2021). Pentingnya Penerapan Literature Review pada Penelitian. Jurnal Mosohi, 42-51.

Rumain, I. A., Mardani, R. M., & Wahono, B. (2021). Pengaruh Literasi Keuangan Dan Pengelolaan KeuanganTerhadap Kinerja Keuangan Pada UmkmKota Malang. e –Jurnal Riset Manajemen, 66-80.

Rustan, S. A. (2022). Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar. Budapest International Research and Critics Institute-Journal, 30580-30585.

Susi Dwi Mulyani, V. S. (2021). Dampak Relaksasi Pph UMKM Di Masa Pandemi Covid-19. Jurnal Abdikaryasakti, 79-98

DOI: http://dx.doi.org/10.29040/jap.v23i2.7684