Objectives - Actor / small business owners play an important role in the system of taxation in Indonesia. This paper is intended to establish a framework to highlight the situation of small business owners and their impact from a psychological perspective.Methods / approach - as a framework to identify the characteristics of small business owners from the actual tax situation is felt by small businesses.Results - three key aspects that differentiate the perception that small businesses, small businesses tend to be more of a chance to disobey pay taxes, a lack of knowledge and understanding of regulations, taxation and small business difficulties if faced with the decision-making when experiencing a loss of business. Keywords: Knowledge tax regulation, compliance and small businesse
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