Tingkat Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) Sebelum Pandemi, Selama Masa Pandemi, dan Setelah Pandemi Covid-19 di Kabupaten Dairi

Abstract

Micro, Small and Medium Enterprises (MSMEs) are productive businesses owned by individuals or entities, or businesses that have met the criteria as micro, small, medium enterprises that have been determined. Based on PP No.55 of 2022, MSMEs that have achieved gross income above IDR 500,000,000 and a maximum of IDR 4,800,000,000 in 1 tax year will be subject to PP 23/Final Income Tax of 0.5% every month, MSME tax can be classified as Income Tax (PPh) for Individuals or Entities.MSMEs themselves have a very important role in the wheels of the Indonesian economy, but as a result of the covid – 19 pandemic MSME incomes experienced a significant decline, thus hampering the economic path in Indonesia. Therefore, this study was conducted which aims to find out how the compliance level of MSME Taxpayers in Indonesia, especially in Dairi Regency as seen from the year before the covid-19 pandemic, namely 2019, then during the covid-19 pandemic period which was calculated from 2020 to 2021, then after the covid – 19 pandemic, namely 2022.The second goal is to see what are the obstacles for MSME taxpayers in fulfilling the tax administration itself. To support the work of this research, data is needed taken from the Kabanjahe Pratama Tax Service Office (KPP) which is still working with Karo and Pakpak Bharat Regency using descriptive qualitative methods. The research discussed how the compliance rate of MSME Taxpayers in Dairi Regency every year from before the pandemic to the end of the pandemic was calculated based on the number of registered Taxpayers and the Number of Taxpayers who reported Annual Tax Returns on time, which explained how each year compared whether there was an increase or even a decrease in the number of Taxpayers who registered and who reported Annual Tax Returns on time. Based on research, it can be seen that the compliance rate of MSME Taxpayers in Dairi Regency from 2019 – 2022 is still categorized as low based on absolute norms on a scale of five.