Varia Justicia

This study examines the confirmation of Taxable Entrepreneurs under the Regulation of the Minister of Finance Number 164 of 2023, with a particular focus on its implementation among Micro, Small, and Medium Enterprises. The objective of this research is to identify the legal provisions related to Taxable Entrepreneurs confirmation as stipulated in the regulation and to analyze whether its implementation aligns with the principles of good governance. This study employs a mixed-method approach, combining normative legal research to examine existing legislation and empirical legal research to evaluate its application in practice. The findings reveal that although the regulation aims to provide legal certainty and enhance tax compliance, its implementation still faces significant challenges. These are especially evident among MSMEs, many of whom have limited understanding of the new tax obligations. A lack of socialization and support from tax authorities has been identified as a major barrier to the effective enforcement of this regulation.