KEPATUHAN PEMBAYARAN PAJAK PADA PELAKU UMKM (USAHA MIKRO KECIL MENENGAH) PASCA PENERBITAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DI KOTAGEDE YOGYAKARTA

Abstract

The purpose of this research was to find out enthusiasm Micro Small Medium Enterprises (MSMEs) actors in Kotagede-Yogyakarta to obediently paid taxes after the issuance of Government Regulation Number 23 of 2018. The method used a qualitative approach, steps in analyzing qualitative data through four processes, namely collect data, sort data that is not needed, present and analyze data, and finally conclude the data. The results of this study were all respondents stated that they were willing to pay taxes with the new tariff. However, respondents hoped to get more detailed information and guidance to take care of their tax obligations.