Implementasion IMPLEMENTATION OF DIGITALIZATION OF TAX REPORTING ON TAXPAYER COMPLIANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME)

IMPLEMENTATION OF DIGITALIZATION OF TAX REPORTING ON TAXPAYER COMPLIANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) (Case Study of KPP Pratama Serang Barat for Fiscal Year 2020)

Abstract

Abstract Study aims to analyze the impact of the implementation of digitalization of tax reporting on the compliance of Micro, Small and Medium Enterprises (MSME) taxpayers. The method used in this research is a qualitative approach with data collection techniques through in-depth interviews, observations, and literature studies. The results showed that the digitalization of tax reporting had a less significant effect on increasing MSME taxpayer compliance, which was influenced by the conditions of the global natural disaster, namely the Covid 19 pandemic and also the lack of understanding of MSME taxpayers of the digital world, so this is a challenge for the DGT to be able to conduct measurable and targeted socialization and education for MSME taxpayers evenly.