[Kebijakan PPN yang berlaku saat ini menentukan bahwa seluruh pengusaha emasperhiasan, termasuk yang tergolong sebagai pengusaha kecil, wajib melaporkanusahanya untuk dikukuhkan sebagai PKP. Penelitian ini dilakukan untukmenyajikan sebuah tinjauan komprehensif mengenai evaluasi terhadap kebijakanpenetapan PKP emas perhiasan. Penelitian dilakukan dengan menggunakanpendekatan kualitatif, jenis penelitian deskriptif, dan teknik pengumpulan datadilakukan melalui studi kepustakaan dan wawancara mendalam. Hasil daripenelitian menunjukan bahwa penetapan PKP terhadap semua pengusaha emasperhiasan tidak memenuhi salah satu kriteria yang baik dari tipe evaluasi prosesmenurut Langbein, yaitu kesesuain pelaksanaan dengan peraturan. Kriteriakesesuaian pelaksanaan dengan peraturan identik dengan asas certainty di dalamperpajakan. Kebijakan penetapan PKP terhadap pengusaha emas perhiasan yangtergolong sebagai pengusaha kecil tidak diatur di dalam UU PPN. Di dalam UUPPN hanya diatur bahwa pengusaha yang tergolong sebagai pengusaha kecil tidakdiwajibkan untuk melaporkan usahanya untuk dikukuhkan sebagai PKP. Kriterialainnya dari tipe evaluasi proses, seperti sumber daya, manfaat, dan strategi sudahterpenuhi dengan baik. Berdasarkan kriteria tipe evaluasi outcomes, kebijakanpenetapan PKP emas perhiasan memberikan dampak secara langsung dan tidaklangsung. Kebijakan secara langsung berdampak kepada tercapainya tujuannyadari kebijakan, namun secara tidak langsung berdampak kepada cost of taxationyang perlu dipertimbangkan oleh pembuat kebijakan;The current value-added tax policy, states that, the entire gold jewellerybusinessmans, including those classified as small businessman, is obliged toreport his attempt to be confirmed as a Taxable Person. This research is aimed toprovide a comprehensive overeview regarding policy implementation process ofthe determination taxable person to gold jewellery businessman and obstacle thatfound of the implementation.. The research is conducted by using a qualitativedescriptiveapproach. Data collected through library research and in-depthinterviews. The results of the research indicate that the determination taxableperson of gold jewellery businessmans, including those classified as smallbusinessmen, not in accordance with one of the good criteria from the type ofprocess evaluation according to Langbein, suitability implementation of theregulation. Those criteria are identical to the certainty of taxation principle. Thepolicy of determination taxable person gold jewellery that classified as smallentrepreneurs is not regulated in the Law on VAT. In the VAT Law stipulatedonly that employers are classified as small entrepreneurs are not obliged to reporthis business to be confirmed as taxable person. Other criteria of the type ofevaluation process, such as resources, benefits, and strategies have been properlyfulfilled. Based on the criteria of the type of outcomes evaluation, the policysettinggold jewellery Taxable Person impact directly and indirectly. Policiesdirectly affect the achievement of the objective of the policy, but indirectly itaffect the cost of taxation to be considered by policy makers.;The current value-added tax policy, states that, the entire gold jewellerybusinessmans, including those classified as small businessman, is obliged toreport his attempt to be confirmed as a Taxable Person. This research is aimed toprovide a comprehensive overeview regarding policy implementation process ofthe determination taxable person to gold jewellery businessman and obstacle thatfound of the implementation.. The research is conducted by using a qualitativedescriptiveapproach. Data collected through library research and in-depthinterviews. The results of the research indicate that the determination taxableperson of gold jewellery businessmans, including those classified as smallbusinessmen, not in accordance with one of the good criteria from the type ofprocess evaluation according to Langbein, suitability implementation of theregulation. Those criteria are identical to the certainty of taxation principle. Thepolicy of determination taxable person gold jewellery that classified as smallentrepreneurs is not regulated in the Law on VAT. In the VAT Law stipulatedonly that employers are classified as small entrepreneurs are not obliged to reporthis business to be confirmed as taxable person. Other criteria of the type ofevaluation process, such as resources, benefits, and strategies have been properlyfulfilled. Based on the criteria of the type of outcomes evaluation, the policysettinggold jewellery Taxable Person impact directly and indirectly. Policiesdirectly affect the achievement of the objective of the policy, but indirectly itaffect the cost of taxation to be considered by policy makers., The current value-added tax policy, states that, the entire gold jewellerybusinessmans, including those classified as small businessman, is obliged toreport his attempt to be confirmed as a Taxable Person. This research is aimed toprovide a comprehensive overeview regarding policy implementation process ofthe determination taxable person to gold jewellery businessman and obstacle thatfound of the implementation.. The research is conducted by using a qualitativedescriptiveapproach. Data collected through library research and in-depthinterviews. The results of the research indicate that the determination taxableperson of gold jewellery businessmans, including those classified as smallbusinessmen, not in accordance with one of the good criteria from the type ofprocess evaluation according to Langbein, suitability implementation of theregulation. Those criteria are identical to the certainty of taxation principle. Thepolicy of determination taxable person gold jewellery that classified as smallentrepreneurs is not regulated in the Law on VAT. In the VAT Law stipulatedonly that employers are classified as small entrepreneurs are not obliged to reporthis business to be confirmed as taxable person. Other criteria of the type ofevaluation process, such as resources, benefits, and strategies have been properlyfulfilled. Based on the criteria of the type of outcomes evaluation, the policysettinggold jewellery Taxable Person impact directly and indirectly. Policiesdirectly affect the achievement of the objective of the policy, but indirectly itaffect the cost of taxation to be considered by policy makers.]