Analisis Pemahaman dan Kesadaran Wajib Pajak Mengenai Peraturan Pemerintah Nomor 55 Tahun 2022 pada Toko HK

Abstrak

This study aims to identify and analyze taxpayers’ understanding and awareness of their tax obligations under Govenment Regulation No. 55 of 2022 at HK Store. This study employs a descriptive qualitative research design.The data collection techniques used include interviews, observation, and dokumentation. The informants in this study were owners of Micro, Small, and Medium Enterprises (MSMEs) at HK Store. Informants were selected using puposive sampling, a technique based on specific criteria. The results indicate that MSME owners’ understanding of Goverment Regulation No. 55 of 2022 at HK Store is relatively good. This is evident from the taxpayers’ ability to explain the 0.5% MSME tax rate, understand the revenue thershold of up to Rp. 500 milion per year that qualifies for tax exemption, and comprehend tax reporting procedures. However, a lack of outreach and guidance from tax officials has resulted in taxpayers not fully understanding their tax rights, particularly regarding the procedures for filing tax objections. Taxpayers’ awareness of their tax obligations at Toko HK is relatively high. This is evident from the fact that taxpayers file their tax returns in accordance with applicable regulations. Although there are still obstacles namely, a lack of guidance from tax officials and difficulties using the Coretax app to fie taxes these challeges do not diminish taxpayers’ commitment to fulfilling their tax obligations.