<p align="center"><strong>ABSTRACT </strong></p><p>State revenue from the tax sector can be increased if there is support from high awareness and compliance owned by the community in the form of formal or material with the aim of achieving tax revenue. To maximize this revenue, the government must provide a concrete step or strategy to support increased state revenue. Through the Directorate General of Taxes, the Ministry of Finance has held Tax Payer Extensification and Tax Intensification activities with the aim of increasing tax revenue. In this advanced era, Micro, Small and Medium Enterprises enthusiasts can also contribute to increasing tax potential so that it is hoped that taxpayer extension and tax intensification can run effectively and efficiently.</p><p>This research is a qualitative descriptive study with the aim of analyzing the implementation of taxpayers extensification and intensification of tax The data used in this study are primary and secondary data. Data obtained by interview methods and existing documentation.</p><p>The results of this research explain that the implementation of taxpayer extensification and tax intensification at KPP Pratama Pondok Gede has been carried out based on the regulations that have regulated these activities, the results of the analysis illustrate that the implementation of taxpayer extensification and tax intensification has gone quite well but the results of these activities have not been effective. in increasing UMKM final tax revenue.</p><p>Keywords: Taxpayer Extensification, Tax Intensification, Tax Income MKM</p>