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

Nur Hayani

doi:10.62567/micjo.v3i1.1655

Authors

Nur Hayani Gorontalo State University

DOI:

https://doi.org/10.62567/micjo.v3i1.1655

Keywords:

Taxpayer Behavior, Self-Assessment System, MSMEs, Tax Compliance, Tax Authorities

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

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