<p><em>Taxation become one of the biggest sources of revenue in Indonesia, In 2019, one type of income tax that contributed the most to the state is Final Income Tax Revenue, reaching 17% of total income tax received. This is inseparable from Government Regulation numb. 23 of 2018, that reduced the tax for MSME, from 1% to 0,5%. MSME are a type of business owned by individuals or entities that have certain characteristics. In discussing income tax revenue, it cannot be separated from the level of taxpayer compliances as a taxpayer for the state. The purpose of this study is to determine the final income tax receipts, the growth of the number of MSMEs taxpayers and the level of taxpayer compliance before and after the implementation of Government Regulation numb. 23 of 2018. This research belongs to the type of descriptive research with quantitative methods in data processing. The results are, Final PPh receipts decreased by 12.81% from the period before the implementation, the number of MSME taxpayers increased by 829, more timely submission of annual tax returns occurs in both periods, the number of taxpayers who have tax debt increased after implementation, and the total STP issued decreased.</em></p>