PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018 UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK UMKM

Abstract

This research aimed to find out the level of taxpayer compliance after the implementation of Government Regulation No.23 in 2018. While, the population was five Micro, Small, and Medium Enterprises (MSMEs), i.e. Cake Fork, Fruit Juice, Beauty ILUY Facial, Ciendira, and Aster 86.The research was qualitative. Moreover, the instrument in data collection technique was structured interview with the owner of Micro, Small, and Medium Enterprises (MSMEs). Fuethermore, the data analysis technique used interactive model which started with data collection, data reduction, data presentation, and finally drawing conclusion. The research result concluded the level of taxpayers' compliance of MSMES was still very low. This was shown by the three factors included, namely taxpayers' Additionally, taxpayers' awareness was still low since there were two MSMES which did not pay tax. Meanwhile, taxpayers' understanding was only limited on the rates that were taxed at MSMES. In addition, tax socialization was not maximally presented. In other words, MSMES did not get direct socialization from the authorities. On the other hand, payment punctuality was already good. It could be seen as two MSMES had implemented Government Regulation no. 23 in 2018, in which the process of payment and reporting was never late either before or after the issuance of Government Regulation No. 23 in 2018. awareness, taxpayers' understanding, and tax socialization.
Keywords: taxpayers' compliance, MSMES, government regulation no. 23 in 2018.