Kajian Peraturan Pemerintah Nomor 23 Tahun 2018 dan implementasi pajak pada usaha mikro kecil dan menengah
Abstract
On July 1 2018, Government Regulation Number 23 of 2018 was issued which regulates taxes that must be paid by MSME income. The purpose of this research is to gain a deeper understanding and analyze how Government Regulation Number 23 of 2018 is applied to Micro, Small and Medium Enterprises (MSMEs). This study applies the method of reviewing scientific papers using a qualitative-based approach. Information collection methods involve interaction through direct observation, and document collection. The data analysis method used is the Miles & Hubberman interactive model to perform data analysis. The study findings indicate that the application of Law Number 23 of 2018 on Micro, Small and Medium Enterprises (MSMEs). The implementation of an increase in the number of new taxpayers from Micro, Small and Medium Enterprises (MSMEs) and an increase in tax revenue from the MSME sector has been successfully achieved based on the objectives behind the issuance of Government Regulation Number 23 of 2018..
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