Analysis of the Impact of Government Regulation No. 55 of 2022 on The Compliance of MSME Taxpayers in The Regional Office of the Directorate General of Taxes in South Sumatra and Bangka Belitung in 2023

Authors

  • A. Herdyana Student of Management Study Program, Faculty of Economics and Business Universitas Terbuka, Indonesia
  • I. R. Situmorang Department of Management, Faculty of Economics, Eka Prasetya School of Economics, Indonesia

DOI:

https://doi.org/10.33830/fiba.v1i3.7124.2024

Keywords:

Government Regulation Number 55 of 2022, Taxpayer Compliance, Final Income Tax for MSMEs

Abstract

This study aims to analyse the effect of the implementation of Government Regulation No. 55 of 2022 on Final Income Tax revenue from Individual Taxpayers (WP OP) and also on compliance of Individual Taxpayers (WP OP) MSMEs at the Regional Office of the Directorate General of Taxes of South Sumatra and Bangka Belitung Islands. This research approach was conducted using a quantitative approach with descriptive methods. The population of this research is MSME Individual Taxpayers (WP OP) in the working area of the Regional Office of the Directorate General of Taxes of South Sumatra and Bangka Belitung Islands. The data used is primary data, obtained from the database of the Regional Office of DGT of South Sumatra and Bangka Belitung Islands. The results of this study indicate that the implementation of PP No. 55 of 2022 has a positive effect on the compliance of MSME OP taxpayers in the working area of the Regional Office of DJP South Sumatra and Bangka Belitung Islands.

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Published

2024-10-31

Issue

Vol. 1 No. 3 (2024)

Section

Articles

License

Copyright (c) 2024 A. Herdyana, I. R. Situmorang

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