摘要：Interpretation of Tax and its Implication According to Tax Payer Perpective for Small and Micro Enterprises. The purpose of this research is to find the interpretation of tax and its implication under the perspective of taxpayers in SMEs. Informants are from SMEs in Bangkalan. Data is collected through interviews wilh informants and analysed by employing phenomenology. The result shows that informants can interpret the substance of tax as govemed by regulations. Regarding the correctness of tax implementation, there are informants that have not yet implemented their tax appropriately. It seems that the presence of tax gives implication of problem emergence for there are many activities to be done regarding its implementation.
其他摘要：Interpretasi Pajak Dan Implikasinya Menurut Perspektif W^jib Pajak Usaha Mikro, Kecil Dan Menengah. Tujuan dari penelitian ini adalah mencari tahu tentang makna (interpretasi) pajak dan implikasinya menurut perspektif Wajib Pajak UMKM. Informan dari pene
