<![CDATA[This study aims to analyze the level of tax understanding among Micro, Small, and Medium Enterprises (MSMEs) taxpayers in Cipatat District regarding their tax obligations. This research employed a qualitative approach with a descriptive research design. Data were collected through interviews, observations, and documentation involving five MSME owners operating in various business sectors in Cipatat District. Data analysis was conducted using the Miles, Huberman, and Saldaña interactive model, including data reduction, data display, and conclusion drawing and verification. The findings indicate that the level of tax understanding among MSME taxpayers in Cipatat District remains relatively low. Most respondents did not fully understand MSME tax obligations, the 0.5% Final Income Tax rate based on turnover, tax calculation procedures, tax payment and reporting processes, and had not registered for a Taxpayer Identification Number (NPWP) or used electronic tax systems. Factors influencing this low level of understanding include limited tax socialization programs, educational background, business experience, and access to tax-related information. The main challenges faced by MSME taxpayers are the lack of tax information, limited understanding of digital taxation systems, and insufficient guidance from relevant authorities. Therefore, continuous tax education and socialization programs are needed to improve tax understanding and compliance among MSME taxpayers.]]>
