The Implementation of Policy in Simplifying Tax Fulfillment of Micro, Small and Medium Enterprises in KPP Pratama Cirebon Dua

Abstract

Sources of state revenue from the tax sector contributed a maximum of 1,865.7 T out of a total of 2,233.2 T budget revenues or around 83.54% in the 2020 State Budget posture. Strengthening in the tax sector through database expansion, tax extensification, service improvement and implementation of regulations Simple taxation is a way to ensure revenue targets are met. Research on the implementation of policy simplification of fulfilling tax obligations of Micro, Small and Medium Enterprises (MSMEs) Taxpayers at KPP Pratama Cirebon Dua uses a qualitative method with a case study approach to study, explain or interpret a case in its context in depth based on data and information obtained during research. The implementation of the policy is carried out through a series of process activities that refer to the Standard Operating Procedure and based on Government Regulation Number 23 of 2018. In the implementation of the policy, weaknesses were found in the form of quantity of human resources, limited authority and communication between organizations. Meanwhile, the large area, the various characteristics of taxpayers and the uneven understanding of taxes are threats faced. In overcoming this, an effective strategy is needed to optimize policy implementation by conducting a Strength, Weakness, Opportunity and Threat (SWOT) analysis, including by utilizing the support of related parties such as collaborating with Local Governments, UMKM associations, and Tax Centers.