An Analysis of the Impact of Tax Regulation Changes and Tax Supervision on MSME Sector Tax Revenue: A Case Study at KPP Pratama Bandar Lampung Satu

Hendi Ardianto; Riswan Riswan

doi:10.63922/ijevss.v5i03.6187

Hendi Ardianto Universitas Bandar Lampung, Indonesia
Riswan Riswan Universitas Bandar Lampung, Indonesia

DOI: https://doi.org/10.63922/ijevss.v5i03.6187

Keywords: Tax Regulation Changes, Tax Supervision, MSME Tax Revenue, Government Regulation No. 55 of 2022, LHP2DK

Abstract

This study aims to analyze the effect of tax regulation changes and tax supervision on tax revenue from the Micro, Small, and Medium Enterprises (MSMEs) sector at KPP Pratama Bandar Lampung Satu. A quantitative approach was employed using secondary monthly time-series data covering the period from January 2022 to December 2025, resulting in 48 observations. Tax regulation changes were measured using a dummy variable based on the implementation of Government Regulation No. 55 of 2022, while tax supervision was proxied by the number of Reports on the Results of Requests for Explanation of Data and/or Information (LHP2DK), with MSME tax revenue serving as the dependent variable. The data were analyzed using dummy variable regression with the assistance of SPSS, supported by classical assumption tests and hypothesis testing. The results indicate that changes in tax regulations have a positive and significant effect on MSME tax revenue, with a regression coefficient of 231,785,834, a t-value of 3.855, and a significance level of 0.000. Tax supervision through LHP2DK also has a significant effect on MSME tax revenue following the implementation of Government Regulation No. 55 of 2022, with a coefficient of 1,625,824.920, a t-value of 3.250, and a significance level of 0.003, while its effect before the implementation of the regulation was not statistically significant. These findings indicate that regulatory changes and strengthened tax supervision play an important role in increasing MSME tax revenue. Therefore, consistent policy implementation, effective tax supervision, and continuous dissemination of tax regulations are necessary to support the optimization of MSME tax revenue

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