In 2021, there has been a lot of viral news regarding the increase in employee jobs in various<div>regions. Lately the author heard from the media that many demonstrations against the rising</div><div>of job wages, although rising in working wages did not increase significantly, but does that</div><div>affect the nominal effect of taxpayers to pay the Income Tax?. In this study, the author</div><div>discusses the influence of UMK increases on the implementation of income tax. This study is</div><div>sourced from social media, books, magazines, newspapers, or from the view around the</div><div>author.</div>