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Aldi Hari Nugroho, , Drs. Muhammad Abdul Aris, M.Si
UMS Library Center of Academic Activities (Universitas Surakarta). 2026 May 5.
This study aims to examine the effect of the enactment of the Tax Harmonization Law (hereinafter referred to as the HPP Law) on taxpayer compliance for Micro, Small, and Medium Enterprises (hereinafter referred to as MSMEs), especially those in Surakarta City, with one hundred MSME entrepreneur respondents. The Final Income Tax (hereinafter referred to as PPh) policy implemented through PP No. 55 of 2022 aims to simplify tax procedures and reduce administrative burdens. The results of the study show that the Final Income Tax policy and PP No. 55 of 2022 have no effect and are not significant, while for MSME Literacy and the HPP Law, they have an effect and are significant on MSME Taxpayer Compliance.
本研究旨在考察《税收协调法》（以下简称HPP法）的颁布对微型、小型和中型企业（以下简称MSMEs），尤其是梭罗市MSMEs纳税人遵从度的影响，共有100名MSMEs企业家受访者。通过2022年第55号总统令实施的最终所得税（以下简称PPh）政策旨在简化税收程序并减轻行政负担。研究结果表明，最终所得税政策和2022年第55号总统令没有影响且不显著，而对于MSMEs知识普及和HPP法而言，它们对MSMEs纳税人遵从度有影响且显著。
