KEADILAN PAJAK UMKM DALAM PERSPEKTIF TEORI RAWLSIAN: ANALISIS PADA INDIVIDUAL DAN CORPORATE TAX DI INDONESIA
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Published:
2026-05-09
Keywords:
Tax Justice, Micro, Small, and Medium Enterprises (MSMEs), Justice Theory, John Rawls, Tax Policy
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Abstract
This article aims to analyze tax fairness for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through the perspective of John Rawls’ theory of justice. This study a qualitative method with a literature review approach that examines academic literature, tax regulations, and previous research results to assess the suitability of tax policies with the principle of justice as fairness. The analysis focuses on two of Rawls’ main principles, namely equal liberty and the difference principle, to evaluate the extent to which the Indonesian tax system, particularly through Government Regulation No. 23 of 2018, Government Regulation No. 55 of 2022, and the Tax Regulation Harmonization Law, reflects the value of distributive justice. The results of the study show that although the MSME tax policy has provided concessions and incentives for small businesses, inequalities in digital access, tax literacy, and administrative capacity remain major obstacles to the realization of substantive fiscal justice. The important findings of this study confirm that the application of Rawls’ theory of justice can serve as a normative basis for improving tax policy to be more inclusive, proportional, and favorable to economically disadvantaged groups, while strengthening the moral function of taxation as a tool for social welfare redistribution.
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References
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Sari, C. M. A. (2020). Rawls’s Theory of Justice and Its Relevance in Analyzing Injustice on Ethnic Phenomenon. Journal of Ethnic and Cultural Studies, 7(3), 210–219. https://doi.org/10.29333/ejecs/497
Shi, Y. (2024). Frontiers in Business, Economics and Management Supporting Small and Medium-sized Enterprises to Resume Production During the Epidemic Effect Analysis of Tax Policy. Frontiers in Business, Economics and Management, 13(2), 34–39.
Simanjuntak, F. H., & Putri, N. S. (2025). Membangun Ekonomi Berkelanjutan: Kontribusi UMKM dalam Peningkatan Pendapatan Masyarakat. Jurnal Nuansa?: Publikasi Ilmu Manajemen Dan Ekonomi Syariah, 3(3), 223–230. https://doi.org/10.61132/nuansa.v3i3.1955
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Yang, Y. (2024). Rationality and Justice: Textual Investigation Based on A Theory of Justice. Communications in Humanities Research, 33(1), 270–275. https://doi.org/10.54254/2753-7064/33/20240114
Yeremia, R., Hidayat, M., & Lesmana, H. P. (2023). Justice And Tax Benefits of Msmes In Government Regulation No. 23 of 2018. YURISDIKSI: Jurnal Wacana Hukum Dan Sains, 18(4), 403–411.
Zatika, D. A. (2023). The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia. Formosa Journal of Multidisciplinary Research, 2(8), 1403–1416. https://doi.org/10.55927/fjmr.v2i8.5738
Akbar, L. R. (2024). Tax Management dalam Implementasi Peraturan Pemerintah Nomor 55 Tahun 2022 (Studi pada PT. XYZ). Journal of Applied Business and Economic (JABE), 10(3), 358–370.
Akbar, L. R., & Sugiarti, R. (2024). The Implementation of Tax Imposition Micro Small Medium Enterprise (Msme) in the Form of Limited Companies After the Expiry Period of Final Income Tax. EDUCORETAX, 4(10), 1323–1331.
Arianty, F. (2022). Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau dari Azas Keadilan. Jurnal Administrasi Bisnis Terapan, 5(1), 1–22. https://doi.org/10.7454/jabt.v5i1.1034
Arsalna, H. A. (2023). Pajak Penghasilan Final Bagi Pengusaha Kecil di Indonesia dan Kaitannya dengan Prinsip Keadilan Perpajakan. JURNAL RECTUM, 5(1), 321–336.
Delmendo, J. M. (2024). John Rawls’ Theory of Justice and the Philippine Taxation. International Journal for Multidisciplinary Research (IJFMR), 6(6), 1–10. www.ijfmr.com
Devi, U., & Rani, R. (2024). Identifying The Dimensions Impacting The Current Tax Regime on Indian Msmes: A Literature Review. ShodhKosh: Journal of Visual and Performing Arts, 5(6), 3137–3145. https://doi.org/10.29121/shodhkosh.v5.i6.2024.3637
Dwifanty, D. J., Leobisa, J. N., Bernoli, A. A., & Dima, E. T. Y. (2025). Kontribusi UMKM Terhadap Perekonomian Indonesia Serta Peluang dan Tantangan dalam Era Digitalisasi. Akuntansi Dan Ekonomi Pajak: Perspektif Global, 2(3), 71–78. https://doi.org/10.61132/aeppg.v2i3.1357
Hamzah, K. F., & Widiastuti, B. (2023). Insentif Pajak Penghasilan Final UMKM Ditanggung Pemerintah di Masa Pandemi Covid-19. AKUNTANSIKU, 2(1), 11–27.
Handayani, I., Syara, S. N., Garnita, S., & Fisailillah, L. (2025). John Rawls: Filsafat Hukum. Nusantara: Jurnal Pendidikan, Seni, Sains Dan Sosial Humaniora, 3(1), 1–21.
Hartini, M. L. S., & Suwandewi, P. A. M. (2022). Analisis Kebijakan Pajak Penghasilan untuk UMKM Pasca Terbitnya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan. Studi Ekonomi Dan Kebijakan Publik, 1(1), 13–23. https://doi.org/10.35912/sekp.v1i1.1135
Herprabangkoro, G., & Rosdiana, H. (2024). Analisis Perubahan Tarif PPh Final atas UMKM terhadap Kepatuhan Wajib Pajak. Syntax Literate: Jurnal Ilmiah Indonesia, 9(11), 7029–7040.
Jamnik, A. (2021). Rawls’ Theory of Justice as Fairness: Philosophical – Theological Interpretation. Bogoslovska Smotra, 91(5), 1037–1058. https://doi.org/10.53745/bs.91.5.3
Kusufiyah, Y. V., & Anggraini, D. (2024). Dampak Kebijakan PP Nomor 55 Tahun 2022, Kesadaran Wajib Pajak, dan Kepercayaan Kepada Pemerintah tehadap Kepatuhan Wajib Pajak UMKM. Jurnal Ekonomika Dan Bisnis (JEBS), 4(1), 98–112. https://doi.org/10.47233/jebs.v4i1.1531
Laily, A. N., & Sucahyati, D. (2024). Analisis Perhitungan Pajak UMKM dengan PP 55 Tahun 2022. AKUNTANSI’45: Jurnal Ilmiah Akuntansi, 5(2), 672–682.
Luntungan, D. (2022). Perpajakan UMKM di Era Undang-Undang Harmonisasi Perpajakan. NERACA: Jurnal Pendidikan Ekonomi, 8(1), 1–11. http://journal.umpalangkaraya.ac.id/index.php/
Maulana, A. F., Febriyanti, A. N., Hidayah, J., Azzahra, S. A., & Darly, D. (2024). The Role of Tax Law in the National Economy. Journal of Law Science, 6(2), 389–395. www.iocscience.org/ejournal/index.php/JLS
Nainggolan, J., & Inayati, I. (2024). Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM. Owner: Riset & Jurnal Akuntansi, 8(2), 1797–1809. https://doi.org/10.33395/owner.v8i2.1978
Ngabut, R. A., & Silalahi, W. (2025). Danantara and National Economic Reform Through the Lens of Justice Theory: Balancing Equity and State Investment Efficiency. Journal of Business, Management, and Social Studies, 4(3), 142–151. https://doi.org/10.53748/jbms.v4i3.104
Pohan, R. H., Irawan, G. S., Ramadhani, R. V., Siswajhanty, F., & Putri, B. D. A. (2024). Dampak Insentif Fiskal Perpajakan terhadap Usaha Mikro, Kecil, dan Menengah (UMKM). Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory, 2(4), 313–2319. https://shariajournal.com/index.php/IJIJEL/
Purwanto, N. P. (2025). Strategi Penguatan Ekspor UMKM untuk Menghadapi Persaingan Global. In Pusat Analisis Keparlemenan Badan Keahlian DPR RI (Vol. 17). http://pusaka.dpr.go.id/
Rahmawati, Y. R. (2024). Keadilan Sosial dalam Pajak Progresif: Bagaimana Sistem Pajak Mempengaruhi Beban Warga Kaya dan Miskin di Indonesia. RESTITUSI?: Jurnal Riset Perpajakan, 3(2), 47–56.
Rattacaso, M. L. R., & Oliveira, J. A. W. D. de. (2025). Income Tax Exemption on Distribution of Profits and Dividends: A Theoretical-Comparative Analysis. In Scientific Interconnections: The Multidisciplinary Approach (pp. 73–100). Seven Editora. https://doi.org/10.56238/sevened2025.011-006
S, R., Ka, V. S. Den, & Arifin, R. (2024). Analisis Persepsi Wajib Pajak Pelaku UMKM terhadap Penerapan Peraturan Pemerintah Nomor 55 Tahun 2022 di KPP Pratama Makassar Barat. Sustainable?: Jurnal Akuntansi, 4(2), 211–232. http://journal.um-surabaya.ac.id/index.php/sustainable/indexhttp://dx.doi.org/10.30651
Sari, C. M. A. (2020). Rawls’s Theory of Justice and Its Relevance in Analyzing Injustice on Ethnic Phenomenon. Journal of Ethnic and Cultural Studies, 7(3), 210–219. https://doi.org/10.29333/ejecs/497
Shi, Y. (2024). Frontiers in Business, Economics and Management Supporting Small and Medium-sized Enterprises to Resume Production During the Epidemic Effect Analysis of Tax Policy. Frontiers in Business, Economics and Management, 13(2), 34–39.
Simanjuntak, F. H., & Putri, N. S. (2025). Membangun Ekonomi Berkelanjutan: Kontribusi UMKM dalam Peningkatan Pendapatan Masyarakat. Jurnal Nuansa?: Publikasi Ilmu Manajemen Dan Ekonomi Syariah, 3(3), 223–230. https://doi.org/10.61132/nuansa.v3i3.1955
Suvinah, Hafidzullah, A. Y., Hendrawarman, & Awangga, R. A. (2024). Peran Keadilan dan Sistem Perpajakan dalam Mengatasi Tantangan Penggelapan Pajak di Indonesia. Journal Humaniora: Jurnal Hukum Dan Ilmu Sosial, 02(01), 53–59.
Triatmoko, H., Suranta, S., Wulandari, T. R., & Zoraifi, R. (2021). Persepsi Wajib Pajak UMKM Terhadap Kewajiban Perpajakan (Studi Pada UMKM di Eks Karisidenan Surakarta). JAP: Jurnal Akuntansi Dan Pajak, 21(2), 548–553. https://doi.org/10.29040/jap.v21i2.1537
Verma, D. (2024). Theories of Justice: Analysing Rawls and Nozick. ShodhKosh: Journal of Visual and Performing Arts, 5(1), 905–917. https://doi.org/10.29121/shodhkosh.v5.i1.2024.3847
Wibowo, M. S. A., & Ramadhan, M. R. (2022). Analisis Aspek Keadilan PPH UMKM: Studi Komparasi di Indonesia, Malaysia, dan Australia. JBMA?: Jurnal Bisnis Manajemen Dan Akuntansi, 9(1), 55–71.
Wulandari, W., Teron, F. C. K., Agustina, D., & Rofiyanti, E. (2022). Evaluation of the Implementation of Tax Incentive Policy for Small and Medium Enterprises Affected by the Covid-19 Pandemic at the Tax Service Office Pratama Koja Utara Jakarta. Ilomata International Journal of Tax and Accounting, 3(2), 215–225. https://doi.org/10.52728/ijtc.v3i2.476
Yang, Y. (2024). Rationality and Justice: Textual Investigation Based on A Theory of Justice. Communications in Humanities Research, 33(1), 270–275. https://doi.org/10.54254/2753-7064/33/20240114
Yeremia, R., Hidayat, M., & Lesmana, H. P. (2023). Justice And Tax Benefits of Msmes In Government Regulation No. 23 of 2018. YURISDIKSI: Jurnal Wacana Hukum Dan Sains, 18(4), 403–411.
Zatika, D. A. (2023). The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia. Formosa Journal of Multidisciplinary Research, 2(8), 1403–1416. https://doi.org/10.55927/fjmr.v2i8.5738