IMPLEMENTATION OF GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 23 OF 2018 ON THE BOOKKEEPING OBLIGATION OF INDIVIDUAL TAXPAYERS

Abstract

In addition to reducing rates to 0.5%, Government Regulation Number 23 of 2018 also regulates the period for using this rate. After this period has passed, business actors are required to be able to have bookkeeping. However, the facts show that the main obstacle faced by MSMEs is bookkeeping. This study aims to determine the mechanism for imposing taxes with Government Regulation No. 23 of 2018 on Individual Taxpayers, knowing the opinion of Individual Taxpayers about the implementation of Government Regulation No. 23 of 2018, knowing the effect of Government Regulation No. 23 of 2018 on individualtaxpayers willingness to have bookkeeping, andknowing the efforts made by individualtaxpayers and government to take advantage of the given period so that taxpayers can learn about bookkeeping. This study uses a qualitative approach. The object of this study is UMKM SahabatPajak (USP). The data collection techniques were interviews with tax officers, USP members, and a survey to USP members. The results showed that all USP member respondents had not kept bookkeeping in their business activities. But they already have an understanding that bookkeeping is useful for business activities. However, the reasons they do not bookkeeping are the lack of understanding of accounting and the inability to divide their time between bookkeeping and managing the business because they manage their business by themselves.