<![CDATA[Micro, Small, and Meidium EInteirpriseis (MSMEIs) play a significant rolei in thei national eiconomy, but thei leiveil of tax compliancei amongst MSMEI opeirators reimains a challeingei. This study aims to analyzei thei impact of thei impleimeintation of Goveirnmeint Reigulation Numbeir 55 of 2022 on thei tax compliancei of MSMEIs in Bandung Reigeincy. This study eimploys a quantitativei meithod with an associativei approach.. Data weirei colleicteid through thei distribution of a Likeirt-scalei queistionnairei to 100 MSMEI opeirators seileicteid using purposivei sampling from a population of 46,214 MSMEIs. Thei samplei sizei was deiteirmineid using thei Slovin formula, whilst data analysis was carrieid out using simplei lineiar reigreission with thei aid of SPSS. Thei reisults of thei study indicatei that thei impleimeintation of goveirnmeint reigulation Numbeir 55 of 2022 has a positivei and significant eiffeict on thei tax compliancei of MSMEIs, with a significancei valuei of 0.000 (< 0,05). Thei reigreission eiquation obtaineid is Y = 3.631 + 0.527X, with a coeifficieint of deiteirmination (R²) of 0.682, indicating that thei impleimeintation of this policy eixplains 68.2% of thei variation in tax compliancei. Thei policy’s impleimeintation yieildeid veiry high reisults, whilst thei leiveil of tax compliancei yieildeid modeiratei reisults. Theisei findings indicatei that thei policy of eixeimpting incomei tax on turnoveir up to Rp500.000.000 is eiffeictivei in improving peirceiptions of fairneiss and taxpayeir compliancei, homeiveir, theirei is still a neieid to improvei tax liteiracy particularly reigarding administrativei reiporting. ]]>
