Membongkar Imperialisme dalam Kebijakan Pajak Usaha Mikro Kecil dan Menengah (UMKM)

This article aims to criticize the fairness of the application of the final tariff income tax for MSME This research is in a critical paradigm using Sukarno's thinking Marhaenism as a tool to criticize. Marhaenisme has three basic values, namely Sosio Nasionalisme, Sosio Demokrasi dan Ketuhanan yang Maha Esa. The results show that taxation policy does not take into account the unique characteristics of SMEs, allegedly only concerned with a certain type of dolongan and loaded with the spirit of materialism. This research has a policy contraibution that provides a discourse for the government on a fair tax implementation scheme, especially for MSMEs.