This study aims to determine the process of activities, contributions, and obstacles as well as
efforts that have been taken in supervisory activities in an effort to explore the potential of MSME Final
Income Tax in 2021 and 2022 at KPP Pratama Boyolali.
The results of this study are that there are differences in supervisory activities in an effort to
explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding
monitoring of taxpayer compliance, the results of exploring the potential of the business sector
contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue
at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but
KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.