Meiryani Meiryani
ABSTRACT
Government Regulation No. 23 of 2018 is a renewal of government regulation No. 46 of 2013 (PP No. 46 of 2013) on the tax obligations of Micro, Small, and Medium Enterprises regarding the imposition of income tax from businesses that are received or obtained by taxpayers. This study aimed to determine the taxpayer compliance of micro, small and medium enterprises (MSMEs) of e-commerce users in fulfilling tax obligations—collecting data through documentation and conducting interviews with related parties related to the object under study. The results showed the level of taxpayer compliance with PP. 23 of 2018 tax revenue is considered sufficient to provide a good and increasing contribution. The results showed that the compliance of taxpayers for Micro, Small, and Medium Enterprises (MSMEs) was influenced by (1) understanding of taxes and applicable tax regulations can be understood and understood by taxpayers; (2) the rational attitude of tax officers starting from manners to micro, small and medium enterprises (UMKM); (3) the financial condition of the taxpayer.
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Index Terms
- Analysis of Compliance Taxpayers of Micro Small and Medium Enterprises of E-Commerce User
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