|Title: UNDERSTANDING OF MSME TAXPAYER ACCOUNTING IN RECORDING ANNUAL TAX REPORTING|
Yanzil Azizil Yudaruddin
This study aims to determine whether MSMEs in the city of Balikpapan already understand accounting records and carry out their obligations in reporting annual tax returns correctly. The sample of this research is as many as 252 Correspondents taken from 252 MSMEs registered at the Office of Cooperatives, Micro, Small and Medium Enterprises and Industry of Balikpapan City. Methods of data collection using Likert scale questionnaires, and sampling method using the method of Ishac and Michael. The results showed that in measuring the understanding of the sample in this study, namely MSME actors, it showed that not all MSMEs understood well how the process of understanding MSME accounting records in reporting the Annual tax.
|Keywords: MSMEs, Accounting Understanding, SAK EMKM, Taxes, Annual Tax.|