POST-TAX CHANGE RATES: PERCEPTIONS OF MSME IN BREBES DISTRICT IN TAX RATES

The phenomenon in Indonesia regarding the level of taxpayer compliance is still relatively low when compared to growth number businesses. This research aims at determining perception taxpayers micro, small and medium enterprises after changes tax rates government regulation. method used was descriptive qualitative statistical analysis. population MSMEs Brebes District, sample taken 5 that could represent each business field with a simple random sampling technique. respondents this were District which experienced decrease income get more comprehensive information on latest regulations. conclusion from MSME actors objected rate 1% turnover. represented by who appreciated new 0.5% turnover contained PP No. 23 2018.