Jurnal Ilmu Administrasi Publik
Vol. 4 No. 2: Maret 2024

Analisis Pengetahuan Wajib Pajak Umkm Pasca Diberlakukannya Peraturan Pemerintah Nomor 55 Tahun 2022 Di Wilayah Kota Bekasi

Sandy, Sephia Permata Ari (Unknown)
Hidayati, Mainita (Unknown)



Article Info

Publish Date
28 May 2024

Abstract

The research addresses the limited understanding of taxation among micro, small, and medium enterprises (MSMEs) in Bekasi City area, Indonesia, particularly regarding Government Regulation Number 55 of 2022, which introduces a 0,5% final income tax. Its objective is to assess the level of tax knowledge among MSME taxpayers’ post-implementation of PP Number 55 of 2022. Employing descriptive qualitative research methods, data collection involved observation, interviews, and documentation. It took palce at the Bekasi City Coorpratives and SMEs servise. Findings indicate that MSME taxpayers’ awareness remains deficient following the enactment of Government Regulation No. 55 of 2022. Suboptimal implementation attributed to insufficient outeach to business actors persists, and the regulation continues to burden MSMEs, leading to financial losses.

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Journal Info

Abbrev

JUMAIP

Publisher

Subject

Humanities Social Sciences

Description

Jurnal Ilmu Administrasi Publik merupakan jurnal akademik yang diterbitkan setiap dua bulan sekali sebagai wadah bagi mahasiswa, akademisi, peneliti, dan praktisi untuk mendiseminasikan hasil penelitian dan kajian ilmiah di bidang administrasi publik. Jurnal ini mengakomodasi berbagai topik yang ...