PEMAHAMAN KEWAJIBAN MEMILIKI NOMOR POKOK WAJIB PAJAK PADA KOMUNITAS UMKM DEPOK

Abstract

The growth in the number of Micro, Small and Medium Enterprises (MSMEs) is inversely proportional to the addition of the Taxpayer Identification Number (TIN). Understanding the obligation to have an TIN is an important factor that affects MSMEs to register to get an TIN. This study aims to analyze the level of understanding of TIN ownership in MSMEs in the Depok City Entrepreneurial Network Community. Qualitative methods were used in this study. Primary data in the form of interview and questionnaire results and secondary data in the form of recording business activities were obtained through the distribution of questionnaires, interviews and documentation. The level of understanding of the obligation to have an TIN in the Depok City Entrepreneurial Network Community MSMEs is at the Good level or an interval value of 3.298 or a conversion interval value of 82.45. Broadly speaking, MSMEs have understood TIN. However, this is the best comparison with the number of MSMEs that already have an TIN. Concerns arise in MSMEs if they have to pay taxes because they have an TIN. Suggestions for the central and regional governments to always provide education, socialization, information, and news that are good, correct and clear about the rights and obligations of every taxpayer on an ongoing basis. So that these worries can be eliminated and replaced with a high sense of trust in the state apparatus.