Multidisciplinary Indonesian Center Journal
Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026

A STUDY OF MSME TAXPAYERS’ BEHAVIOR IN THE IMPLEMENTATION OF THE SELF-ASSESSMENT SYSTEM IN GORONTALO CITY

Nur Hayani (Unknown)

Article Info

Publish Date
15 Jan 2026

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

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Journal Info
Multidisciplinary Indonesian Center Journal
Website

Abbrev

micjo

Publisher

PT. Jurnal Center Indonesia Publisher

Subject

Religion Humanities Earth & Planetary Sciences Education Other

Description

Multidisciplinary Indonesian Center Journal (MICJO) adalah Jurnal multidisiplin yang membahas dan mengkaji semua disiplin ilmu, seperti: - Humaniora - Ilmu sosial - IPA - Ilmu hukum - Ilmu pendidikan, - Ilmu agama - Ilmu bahasa - Filsafat, - Teknik - Bisnis - Ekonomi - Manajemen - Teknologi ...