The Impact Of Government Regulation Number 55 Of 2022 And Account Representative Supervision On Msme Taxpayer Compliance

Abstract

This study aims to examine the impact of Government Regulation Policy No. 55 of 2022 and Account Representative Supervision on MSME Taxpayer Compliance. This study uses a quantitative approach with a descriptive method.  The population in this study is 2,833 MSME Taxpayers registered at KPP Pratama Bandung Cicadas, with a sample of 100 MSME Taxpayers who have a gross turnover of <4.8M. The data used are secondary data from the annual report and primary data with data collection using research instruments in the form of questionnaires that are distributed directly to MSME taxpayers. Data analysis uses statistical tests obtained with the help of SPSS 25 with the test of research instrument test, classical assumption test, multiple linear regression test, F test and T test and Determination Coefficient Test. The results of the study stated that Government Regulation Policy No. 55 of 2022 and Account Representative (AR) Supervision had an effect on MSME Taxpayer Compliance by 61.2%.