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