A STUDY OF MSME TAXPAYERS’ BEHAVIOR IN THE IMPLEMENTATION OF THE SELF-ASSESSMENT SYSTEM IN GORONTALO CITY

Multidisciplinary Indonesian Center Journal 2026 Open access

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Authors: Nur Hayani
DOI: 10.62567/micjo.v3i1.1655
Cited by: 0

Abstract

This study aims to examine the behavior of micro-enterprise taxpayers in the implementation of the Self-Assessment System in Gorontalo City. The method used is descriptive qualitative with five informants. The results show that taxpayers’ behavior in calculating, paying, and reporting taxes is still not optimal due to low tax understanding and limited tax outreach provided by the authorities

Fields of Study & Subjects

Taxation and Compliance Studies Financial Literacy and Behavior Economic and Fiscal Studies

Publication details

Journal / source
Multidisciplinary Indonesian Center Journal
Volume
3
Issue
1
Pages
553–559
Publication date
15 January 2026