EVALUASI KEPATUHAN PEMBAYARAN PAJAK DALAM MENINGKATKAN PENERIMAAN NEGARA PASCA PENERBITAN PP 23 TAHUN 2018 PADA PELAKU UMKM DI KOTA MADIUN

Abstract

This Research aimed to find out the taxpayers’ knowledge and understanding of small Micro, Small And Medium Enterprises (MSMEs) on tax payment. Besides, it was also to find out MSMEs awareness in improving effectivennes of tax reveneue, and complient of taxpayers on government rule number 23, 2018 at pratama tax service office Madiun. The research was qualitative research. Moreover, the data were primary and secondary. Furthermore, the instrument in data collection technique used interview and observation. Additionally, the population was individual taxpayers of pratama Tax Service Office Madiun. The researc result concluded taxpayers’ knowledge and understanding of micro, Small and Medium enterprises had mot been effective yet in improving tax revenue and taxpayers’ compliance. In other words, although there was an increased number of taxpayers who registered, there was still a higher number of taxpayers who did not report theri annual individual income. However, taxpayers who applied Government Rule Number 23, 2018 were enthusiatic enough since the tariff was very low, only 0.5 from gross turnover.
Keywords: government rule number 23, 2018, tax revenue, taxpayers’ compliance