Detail Cantuman

The phenomenon of this research is that there is an increase in tax revenue figures
accompanied by taxpayer compliance, especially in MSMEs which are corporate
taxpayers and can increase state revenue from the tax sector. The system of tax
regulations is always changing to suit the needs of the country, making MSME
taxpayers have to update their knowledge and insight regarding regulations that are
constantly changing. This tax reform is the government's effort to realize Indonesia's
desire to become a developed country. The government's tax reform is drafting Law
No. 7 of 2021 concerning Harmonization of Tax Regulations which focuses on
MSME income tax PP No. 55 of 2022. This research aims to find out and analyze the
implementation of the HPP policy for MSMEs in increasing tax revenues at the
Tanah Abang Dua KPP and to find out and analyze the obstacles in implementing
the HPP policy for MSMEs. The research uses a descriptive method with a
qualitative approach. The results of the research show that the results of the MSME
tax payment relief policy have not been implemented optimally, this is due to a lack
of information and outreach as well as understanding to policy users so that policy
implementation is not in accordance with the objectives of Law No. 7 of 2021.