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ASSISTANCE IN THE IMPLEMENTATION OF GOVERNMENT REGULATION NO. 23 OF 2018 ON THE LEVEL OF MSME TAXPAYER COMPLIANCE (STUDY ON MSMEs IN BOGOR UTARA DISTRICT)

Afwini Annisa, Arief Tri Hardiyanto, Hari Gursida, Agung Fajar Ilmiyono

Abstract


Taxes make a large contribution to state revenue, but even the revenue has a problem that is tax compliance. Even in 2018, MSMEs in Indonesia have reached 60 million. Out of 60 million new MSMEs, there were around 1.5 million who had just complied with paying taxes. SMEs in the city of Bogor reached 23 thousand, but the SPT submitted only reached 51% of the total taxpayers. The purpose of this study is (1) To find out the Application of Government Regulation No. 23 of 2018 in the District of North Bogor. (2) To find out the level of compliance of MSME taxpayers in North Bogor District. (3) To find out the Application of Government Regulation No. 23 of 2018 in the District of North Bogor against the MSME Taxpayer Compliance Level. This study uses primary data samples obtained from research locations using the simple random sampling method, using descriptive survey method. The results of this study reveal the fact that the variable implementation of Government Regulation No. 23 of 2018 affects the level of compliance of MSME taxpayers, but the effect is only 16.7% in accordance with the results of the coefficient of determination test.

Keywords


Government Regulation No.23 of 2018; MSME taxpayer compliance level

References


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DOI: 10.33751/jce.v3i1.6054

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