<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

This research is aimed at examining the relationship between the implementation of the principle of openness of the government to the fulfillment of the right to information in the land acquisition activity of the Sleman Cultural Park. The problems in this research are, first, what is the concept of fulfilling the right to information in the land acquisition policy for the public interest? Second, does the implementation of the Sleman Cultural Park land acquisition reflect the fulfillment of the right to information? This study uses an empirical legal research method with a statutory approach and a conceptual approach. The results of the study concluded that in the implementation of the Sleman Cultural Park land acquisition, the fulfillment of the right to information by the government was limited to a formalistic framework and had not yet reached the fulfillment of the right to information substantially, so that the community did not have full rights to information. This has led to public distrust of the government and resulted in the failure of land acquisition activities for the Sleman Cultural Park.