Perekonomian Indonesia sebagian besar ditopang oleh UMKM. Pemerintah berupaya mendorong voluntary tax compliance UMKM sebagai wajib pajak dengan peredaran bruto tertentu, dengan menerapkan perubahan kebijakan presumptive tax melalui PP 23 Tahun 2018. Penelitian dilakukan menggunakan model Fixed Effect pada level agregat 34 provinsi di tahun 2015-2019, untuk menguji dampak penerapan PP 23 Tahun 2018 terhadap pendaftaran wajib pajak dengan peredaran bruto tertentu dibandingkan kebijakan presumptive tax sebelumnya. Hasil penelitian menunjukkan bahwa penerapan PP 23 Tahun 2018 secara signifikan berhasil meningkatkan pendaftaran wajib pajak dengan peredaran bruto tertentu. Berdasarkan hasil estimasi juga ditemukan beberapa variabel kontrol yang berpengaruh positif dan signifikan, yaitu variabel KREDIT dan variabel SelfEmploy2.

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The Indonesian economy is largely supported by MSMEs. The government is trying to encourage voluntary tax compliance for MSMEs as taxpayers with certain gross turnover, by implementing changes to the presumptive tax policy through PP-23/2018. The research was conducted uses the Fixed Effect model at the aggregate level of 34 provinces in 2015-2019, to test the impact of implementing PP-23/2018 on taxpayer registration with certain gross turnover compared to the previous presumptive tax policy. The results of the study show that the application of PP-23/2018 has significantly succeeded in increasing the registration of taxpayers with a certain gross turnover. Based on the estimation results, it was also found that several control variables had a positive and significant effect, namely the CREDIT and the SelfEmploy2.