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

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Published: Oct 14, 2023
DOI: https://doi.org/10.31580/apss.v11i1.2782
Keywords:
MSME, Taxpayer Perceptions

Main Article Content

Elsie Sylviana Kasim
Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia
https://orcid.org/0000-0003-0614-8973
Fitria Arianty
Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia
Marsdenia
Accounting Department, Universitas Indonesia, Depok 16424, Indonesia
Rahmi Setiawati
Media Production Department, Universitas Indonesia, Depok 16424, Indonesia
Titin Fahriah Nur
Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia
https://orcid.org/0000-0001-7656-7079

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.

Article Details

Issue
Vol. 11 No. 1 (2023): ASIA Proceedings of Social Sciences
Section
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Author Biographies

Elsie Sylviana Kasim, Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia

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.

Fitria Arianty, Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia

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.

Marsdenia, Accounting Department, Universitas Indonesia, Depok 16424, Indonesia

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.

Rahmi Setiawati, Media Production Department, Universitas Indonesia, Depok 16424, Indonesia

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.

Titin Fahriah Nur , Tax Administration Department, Universitas Indonesia, Depok 16424, Indonesia

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.

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