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All Journal LEGAL BRIEF
Kertojoyo, Goei Elvian
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Law, Crime, Criminology & Criminal Justice

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The Impact of Tax Policy on The Growth of Micro, Small, And Medium En-terprises (MSMEs) In Indonesia Kertojoyo, Goei Elvian
LEGAL BRIEF Vol. 13 No. 5 (2024): December: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v13i5.1152

Abstract

Micro, Small, and Medium Enterprises (MSMEs) contribute significantly to the Indonesian economy, accounting for 60% of GDP and 97% of jobs. However, this sector still faces challenges in taxation, particularly related to administration and tax burden. The government has implemented a final income tax policy of 0.5% as an effort to support MSMEs. The research uses a combination of normative juridical and qualitative empirical methods, with data collection through literature study, interviews with 30 MSME actors, surveys of 200 respondents, observation, and Focus Group Discussion. The research findings reveal that although tax policies have simplified the tax system for MSMEs, their implementation is still hindered by low levels of tax compliance and understanding. There is a need for policy refinement that is oriented towards the needs of MSMEs, as well as more intensive education and mentoring programs to support the growth of this sector
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