EVALUATION OF THE IMPLEMENTATION OF PP NUMBER 55 OF 2022 IN INCREASING MSME TAX RECEIPTS (CASE STUDY IN TOULUAAN DISTRICT)
Keywords:
MSMEs, PP Number 55 of 2022, Challenges, ObstaclesAbstract
Government Regulation Number 55 of 2022 is a regulation regarding income or income from businesses obtained by Taxpayers who have a certain gross turnover in one tax period. The aim of this research is to determine the challenges and obstacles to the implementation of PP Number 22 of 2022 in increasing MSME tax revenues in Touluaan District. Data collection techniques used by researchers are observation and interviews. The data analysis method used by researchers is descriptive qualitative. The results of this research were that there was a significant increase in taxpayer compliance because seven out of ten people interviewed paid their tax obligations and only three MSMEs did not pay their tax obligations.
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