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All Journal An Naba Jurnal Pemikiran dan Penelitian Pendidikan Islam Journal of Scientech Research and Development The Shine Cahaya Dunia Ners Multidisciplinary Indonesian Center Journal
Nur Hayani
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Religion Humanities Computer Science & IT Earth & Planetary Sciences Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

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A STUDY OF MSME TAXPAYERS’ BEHAVIOR IN THE IMPLEMENTATION OF THE SELF-ASSESSMENT SYSTEM IN GORONTALO CITY Nur Hayani
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1655

Abstract

This study aims to examine the behavior of micro-enterprise taxpayers in the implementation of the Self-Assessment System in Gorontalo City. The method used is descriptive qualitative with five informants. The results show that taxpayers’ behavior in calculating, paying, and reporting taxes is still not optimal due to low tax understanding and limited tax outreach provided by the authorities
Co-Authors Casnuri Casnuri Fathullah Rusly Lestiawati, Endang Misbahuddin Mustakim Mustakim Taufiqurrohman Rifa'i