Understanding of MSME Taxpayers to Government Regulation No. 23 The Year 2018

Masnuripa Harahap, Ahmad Syuheri, Dede Trisna, Eka Nurmala Sari

Abstract


Utara towards tax regulations, to explore the low level of tax compliance and the causes of the low level of compliance of MSME taxpayers, qualitative research with a phenomenological approach. The results of this study show that MSMEs in Padang Lawas Utara Regency are still low in understanding tax regulations regarding regulation No. 23 of 2018. The potential compliance of MSMEs in Padang Lawas Utara Regency in paying taxes is still low. Effectiveness of PP No. 23 of 2018 in Kab. Padang Lawas Utara cannot be said to be effective because there has not been a significant increase in MSME taxpayers. The efforts made by the government in improving taxpayer compliance are to provide good service to compulsory mansuance

Keywords


Understanding; Government Regulation Number 23 of 2018

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.95

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