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

Authors

  • 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

DOI:

https://doi.org/10.31580/apss.v11i1.2782

Keywords:

MSME, Taxpayer Perceptions

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.

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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Published

2023-10-14

Issue

Vol. 11 No. 1 (2023): ASIA Proceedings of Social Sciences

Section

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