Journal of Publicness Studies
Vol 3 No 02 (2026): Journal of Publicness Studies

Implementasi Pelayanan Publik Perpajakan Dalam Mendukung Kepatuhan Administratif Wajib Pajak UMKM (Studi Kasus UMKM Pia Kren Gorontalo)

Hanasi, Raihan A. (Unknown)
Korompot, Refais Andrean (Unknown)
Gobel, Verawati Van (Unknown)
Pahrun, Rizka Nurrahma (Unknown)



Article Info

Publish Date
05 May 2026

Abstract

This study aims to analyze the implementation of public tax services in supporting the administrative compliance of MSME taxpayers at PIA KREN MSME in Gorontalo. The main problems in this study are related to limited understanding of tax administration, insufficient business capital, unorganized turnover recording, and the suboptimal use of digital tax services. This study employed a qualitative approach with a descriptive research design. Data were collected through interviews, observations, and documentation. The findings show that public tax services play an important role in improving the understanding and administrative compliance of MSME actors. However, the implementation still faces several obstacles, including limited capital, weak business administration records, and lack of understanding of tax procedures. In addition, product innovation, digital marketing strategies, and consumer interest are important factors supporting business sustainability. This study concludes that simple, educational, and sustainable tax services can effectively improve the administrative compliance of MSMEs.

Copyrights © 2026






Journal Info

Abbrev

jps

Publisher

Subject

Social Sciences

Description

Journal of Publicness Studies adalah publikasi ilmiah yang terbit setiap 4 kali dalam setahun yakni pada bulan Februari, Mei, Agustus, November. Jurnal ini menerima artikel yang relevan dengan isu-isu kepublikan seperti Kebijakan dan Manajemen Publik, Collaborative Governance, ...