The Effectiveness of Digital Services of the Directorate General of Taxes: A Case Study on MSMEs of the Indonesian Muslimah Entrepreneurs Association in Central Lombok Regency

Abstract

The purpose of this study is to analyze the effectiveness of the Directorate General of Taxes' digital services for MSMEs under IPEMI in Central Lombok Regency. This research adopts a qualitative approach with a case study design. Data collection techniques include observation and interviews, while data analysis is conducted using the Miles and Huberman approach. The results of the study indicate that the Directorate General of Taxes' (DGT) digital services are effective in supporting the fulfillment of tax obligations by MSME actors under IPEMI in Central Lombok Regency. The implication of this research is that taxation policies have a significant impact on society, particularly on MSMEs. Therefore, the proper formulation of tax regulations is critically important.