The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

This research is a combination of field and literature research, namely analyzing the perceptions of individual taxpayers in reporting the Annual Tax Return on the assistance of tax volunteers. In analyzing using the theory of usefulness and convenience based on literature in the form of books, journals by combining the data obtained from the answers of individual taxpayers. The research objective was to determine the perception of individual taxpayers on the satisfaction of assistance carried out by tax volunteers at the tax volunteer placement location. There are 5 (five) locations for the placement of Tax Volunteers, namely West Bekasi Tax Office, Pondok Gede Tax Office, North Bekasi Tax Office, South Bekasi Tax Office, and STIAMI Institute Tax Center. This research use desciptive qualitative approach. The sampling technique used in this study was purposive sampling with interview techniques in collecting research data. The population in this study are taxpayers who carry out the obligation to report their annual tax return through e-Filing. Meanwhile, the sample in this study were taxpayers whose annual SPT reporting activities were accompanied by tax volunteers in these 5 (five) placements. The results of this study indicate that taxpayer assistance activities by tax volunteers in helping to fill individual annual tax returns are very effective. This can be seen from the satisfaction of taxpayers after receiving assistance by tax volunteers. Taxpayers are satisfied with the assistance of tax volunteers because the annual SPT reporting process is easier, faster and tax volunteers are able to guide taxpayers in filling out their SPT