This research study was carried out to determine the effectiveness of last tax enforcement because that MSME entrepreneurs in terms of tax koleksi principles and also to find out the obstacles faxed by MSME entrepreneurs in implementing the final tax. This research study is a qualitative study. The evaluation of the decision of last income tax base on federal government regulation number 23 in 2018 offers an explanation the the phenomenon the imposing last tax top top MSME. Data collection techniques digunakan were interviews, which given to ripe Batik MSME in the spesial regional the Yogyakarta. The lanjut activity is analyzing by linking the real conditions with particular review that tangan kedua as a tinjauannya that is used as reference and guide in conducting a study. Basic on the analysis, it was found that the majority of taxpayer (nine batik MSME) claimed that MSME left injustice, absence of legal certainty, absence of efficiency, and also lack of satisfied in paying taxes. Obstacles in implementing federal government regulation sourse 23 in 2018 encompass the presence of government policies concerned taxation when in a state that loss buatlah MSME difficult, the payment device that e-billing buatlah it is difficult for some MSME because the resource person melakukan not grasp the internet and also computerization, legal definitely is unclear and also the existence of problem related to financial declaration that have actually not been effectively arranged.

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Lihat lainnya: Misi Rahasia Jenderal Tni Bebaskan Pesawat Tempur Rahasia Tni Au Yang Ditahan As


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