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| dc.description.abstract | This era of digitalization has encouraged the growth of MSMEs. The large number
of digital MSMEs has not been comparable to tax revenues from MSMEs. The
government issued a new policy on the taxation of MSMEs contained in PP No. 23 of
2018. The applicable tax rate for MSMEs in the PP is 0.5% and takes effect as of July 1,
2018. This policy aims to stimulate MSME businesses, encourage community
participation and knowledge of taxation. The qualitative data analysis technique is done
by collecting, sorting and analyzing data, and finally concluding the data. Based on the
results of in-depth interviews with six respondents, there were three respondents who
already knew about the new tariff, and three respondents did not know. Respondents
appreciated the new policy by reducing tax rates for these MSMEs. The Tax Service
Office must provide socialization and assistance to MSMEs to foster tax awareness and
compliance, so that after the 0.5% tariff limit expires and apply standard bookkeeping,
MSME players can carry out their tax obligations. Of all respondents, the obligation of
zakat is carried out. Tax obligations are different from zakat, but the government needs to
consider again for MSME actors who have paid their zakat so they no longer pay taxes,
with provisions on zakat payments made with evidence on BAZNAS. | id_ID |
