Kepatuhan Wajib Pajak Umkm: Pengaruh Diundangkannya Undang - Undang Harmonisasi Peraturan Perpajakan Di Kota Surakarta

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.