<![CDATA[This study aims to analyze the knowledge and understanding in the application of the taxation system as well as the tax services provided by tax officers or the tax authorities to see the compliance of MSME taxpayers in Banyumas Regency. Observations were made based on qualitative descriptive interpretive methods with sampling techniques through interviews and questionnaires to 11 MSME actors interviewed in Banyumas Regency, using purposive sampling analysis tool. The results showed that knowledge and understanding of taxes had been widely known by the research objects of MSMEs in Banyumas Regency. So that respondents can accept well the tax system that is applied, in order to assist taxpayers in calculating and reporting the tax payable. However, there are still negative opinions according to taxpayers in the services provided by officers that are not in accordance with the taxpayers' expectations.Penelitian ini bertujuan untuk menganalisis pengetahuan dan pemahaman dalam penerapan sistem perpajakan juga meliputi pelayanan perpajakan yang diberikan oleh petugas pajak atau fiskus untuk melihat kepatuhan wajib pajak UMKM di Kabupaten Banyumas. Observasi dilakukan berdasarkan metode kualitatif deskriptif interpretif dengan teknik pengambilan sampel melalui wawancara dan kuesioner kepada 11 pelaku UMKM yang diwawancarai di Kabupaten Banyumas, dengan metode purposive sampling. Hasil penelitian menunjukan bahwa pengetahuan dan pemahaman pajak telah banyak diketahui oleh objek penelitian UMKM di Kabupaten Banyumas. Sehingga, responden dapat menerima dengan baik sistem pajak yang di terapkan, guna untuk membantu wajib pajak dalam menghitung dan melaporkan pajak terutang. Namun, masih adanya opini negatif menurut wajib pajak dalam pelayanan yang diberikan petugas yang belum sesuai dengan harapan wajib pajak.]]>
