<![CDATA[Taxes constitute the primary source of government revenue and play a vital role in national development and economic growth. However, despite the significant contribution of Micro, Small, and Medium Enterprises (MSMEs) to the economy, their contribution to tax revenue remains relatively low. To provide greater tax relief and simplify tax compliance for MSMEs, the Indonesian government enacted Government Regulation (PP) No. 55 of 2022, replacing PP No. 23 of 2018. The new regulation exempts MSMEs with annual gross turnover of up to Rp500,000,000 from Final Income Tax (Final PPh). This study aims to examine the differences in Final Income Tax (Final PPh) revenue, the effectiveness of Final Income Tax collection, and the growth of MSME taxpayers before and after the implementation of Government Regulation No. 55 of 2022 at the Bangka Primary Tax Office (KPP Pratama Bangka) by comparing data from 2021 and 2023. The study utilizes secondary data consisting of Final Income Tax revenue reports, revenue targets, and the number of registered MSME taxpayers at KPP Pratama Bangka. Data were analyzed using difference tests, namely the Paired Sample t-Test and the Wilcoxon Signed-Rank Test, with SPSS version 25. The findings indicate that there are significant differences in both Final Income Tax revenue and the effectiveness of Final Income Tax collection before and after the implementation of Government Regulation No. 55 of 2022. However, no significant difference was found in the growth of MSME taxpayers between the two periods.]]>
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