| dc.description.abstract | Micro, Small, and Medium Enterprises (MSMEs) are one of the backbones of the Indonesian economy, by making many contributions, including contributing to the Gross Domestic Product (GDP) reaching 61.41%. This is the basis for the government to make MSMEs a tax target, because data sources say that MSMEs have contributed 61% of Indonesia's domestic product but the contribution in tax payments is only around 5%. The existence of problems prompted the government to make improvement efforts by providing solutions, namely the issuance of PP 23 of 2018 at a rate of 0.5%, and then there were changes in regulations after the Covid-19 pandemic with the issuance of Government Regulation Number 55 of 2022 which aims to improve and improve policies on MSMEs on the condition of obtaining a Gross Turnover of less than Rp. 500,000,000.
This study aims to determine the implementation of PP 55/2022 at Low Tax Office of Medan Polonia, the growth in the number of taxpayers before and after the implementation of PP 55/2022 and the obstacles and efforts made by the Low Tax Office of Medan Polonia in increasing the tax compliance of MSME individual taxpayers in the implementation of PP 55 of 2022.
This study uses a qualitative descriptive method used to analyze data by describing or describing the data that has been collected as it is.
The results of the study obtained the average realization of MSME Tax revenue before and during the implementation of PP 55 of 2023 at the Low Tax Office of Medan Polonia, which was Rp. 24,282,125,893 with the highest revenue realization in 2023 of Rp. 26,529,780,745 and the lowest in 2021 of Rp. 21,119,868,464. The level of compliance of MSME taxpayers at Low Tax Office of Medan Polonia is still very minimal due to the lack of understanding of taxpayers about the provisions of PP 55/2022. | en_US |
