Implementasi Kebijakan Harmonisasi Peraturan Perpajakan Dalam Tarif PPH Final Umkm Upaya Meningkatkan Kepatuhan Wajib Pajak Di KPP Pratama Jakarta Tanjung Priok Pada Tahun 2022

Abstract

Tax regulations are always changing in their system to suit the needs of the country, forcing taxpayers, especially Micro, Small and Medium Enterprises (MSMEs), to update their knowledge and insights about these regulations. The tax regulation policy in the MSME final PPH rate still has a number of problems faced by KPP Pratama Jakarta Tanjung Priok, namely the lack of awareness, knowledge and insight regarding taxes, making MSME tax realization not optimal. The purpose of this research is to analyze how the implementation of the policy of harmonization of tax regulations in the final PPh rates for SMEs in an effort to increase taxpayer compliance at KPP Pratama Jakarta Tanjung Priok along with the obstacles and efforts in implementing it. This study uses a qualitative methodology with direct interviews and documentation with academics, taxpayers and the supervisory department at KPP Pratama Jakarta Tanjung Priok. The results of this study are the implementation of the policy of harmonization of tax regulations in the final umk pph rate in an effort to increase taxpayer compliance at the Jakarta Tanjung Priok KPP which has been going well in terms of sufficient resources, adequate supporting infrastructure and adequate attitudes of implementers. understand and apply the bureaucratic structure is quite effective. There is still a lack of outreach to MSME taxpayers, a lack of understanding of taxpayers about taxation in Indonesia, a lack of understanding of taxpayers about technology including the onlinebased taxation system in Indonesia.