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
Year: 2024
Type: article
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.
Authors: A. Herdyana, I. R. Situmorang
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4406001069