MSME Taxpayer Perceptions of Taxes as a Source of State Revenue Case Study Indonesia

Elsie sylviana Kasim; Fitria Arianty; Marsdenia Marsdenia; Rahmi Setiawati; Titin fahriah Nur

doi:10.31580/apss.v11i1.2782

MSME Taxpayer Perceptions of Taxes as a Source of State Revenue Case Study Indonesia

Elsie sylviana Kasim, Fitria Arianty, Marsdenia Marsdenia, Rahmi Setiawati, Titin fahriah Nur

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

Taxes are a very important source of state revenue. For the community, taxes are often seen as a burden reducing the person's purchasing power. This study aims to look at the perceptions of MSME taxpayers on taxes as a source of state revenue. This study uses a qualitative approach with a phenomenological approach. The research data was obtained through in-depth interviews with 32 participants of the Cirebon district and city MSME taxpayers. The results of this study indicate that MSME business actors have a good perception of taxes by realizing that paying taxes is an obligation. Regarding the tax treatment for MSMEs who earn less than IDR 500 million in a year, they are not subject to income tax, they really agree because they are considered very helpful for MSME taxpayers.

Original language	English
Title of host publication	8th ASIA International Conference
Pages	152-156
Volume	11
Edition	1
DOIs	https://doi.org/10.31580/apss.v11i1.2782
Publication status	Published - 14 Oct 2023

Keywords

MSME
Taxpayer Perceptions

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10.31580/apss.v11i1.2782

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title = "MSME Taxpayer Perceptions of Taxes as a Source of State Revenue Case Study Indonesia",

abstract = "Taxes are a very important source of state revenue. For the community, taxes are often seen as a burden reducing the person's purchasing power. This study aims to look at the perceptions of MSME taxpayers on taxes as a source of state revenue. This study uses a qualitative approach with a phenomenological approach. The research data was obtained through in-depth interviews with 32 participants of the Cirebon district and city MSME taxpayers. The results of this study indicate that MSME business actors have a good perception of taxes by realizing that paying taxes is an obligation. Regarding the tax treatment for MSMEs who earn less than IDR 500 million in a year, they are not subject to income tax, they really agree because they are considered very helpful for MSME taxpayers.",

keywords = "MSME, Taxpayer Perceptions",

author = "Kasim, {Elsie sylviana} and Fitria Arianty and Marsdenia Marsdenia and Rahmi Setiawati and Nur, {Titin fahriah}",

year = "2023",

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doi = "10.31580/apss.v11i1.2782",

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T1 - MSME Taxpayer Perceptions of Taxes as a Source of State Revenue Case Study Indonesia

AU - Kasim, Elsie sylviana

AU - Arianty, Fitria

AU - Marsdenia, Marsdenia

AU - Setiawati, Rahmi

AU - Nur, Titin fahriah

PY - 2023/10/14

Y1 - 2023/10/14

N2 - Taxes are a very important source of state revenue. For the community, taxes are often seen as a burden reducing the person's purchasing power. This study aims to look at the perceptions of MSME taxpayers on taxes as a source of state revenue. This study uses a qualitative approach with a phenomenological approach. The research data was obtained through in-depth interviews with 32 participants of the Cirebon district and city MSME taxpayers. The results of this study indicate that MSME business actors have a good perception of taxes by realizing that paying taxes is an obligation. Regarding the tax treatment for MSMEs who earn less than IDR 500 million in a year, they are not subject to income tax, they really agree because they are considered very helpful for MSME taxpayers.

AB - Taxes are a very important source of state revenue. For the community, taxes are often seen as a burden reducing the person's purchasing power. This study aims to look at the perceptions of MSME taxpayers on taxes as a source of state revenue. This study uses a qualitative approach with a phenomenological approach. The research data was obtained through in-depth interviews with 32 participants of the Cirebon district and city MSME taxpayers. The results of this study indicate that MSME business actors have a good perception of taxes by realizing that paying taxes is an obligation. Regarding the tax treatment for MSMEs who earn less than IDR 500 million in a year, they are not subject to income tax, they really agree because they are considered very helpful for MSME taxpayers.

KW - MSME

KW - Taxpayer Perceptions

UR - https://readersinsight.net/APSS/article/view/2782

U2 - 10.31580/apss.v11i1.2782

DO - 10.31580/apss.v11i1.2782

M3 - Conference contribution

VL - 11

SP - 152

EP - 156

BT - 8th ASIA International Conference

ER -

MSME Taxpayer Perceptions of Taxes as a Source of State Revenue Case Study Indonesia

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Keywords

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