The purpose of this study is to empirically test effect of taxpayer perception to the implementation of PP No.46 of 2013, and their awareness on paying taxes on taxpayer compliance of small and medium enterprises. Theoretically the results of this study are expected to enrich and provide several empirical evidences regarding factors that influence the adoption of taxpayer perceive towards tax evasion action, thus it can be useful for academics, practitioners and policy makers. The populations

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... this study are the small and medium enterprises Samarinda food in Sungai Kunjang district. The sampling method in this study is purposive sampling with any criteria individual taxpayer small and medium enterprises Samarinda food. The analysis of research data on this study uses SPSS 22 (Statistical Package for Social Science). The main findings of the study provide the following information: (1) Taxpayer Perception About the Implementation of GR No.46 of 2013 has no effect on paying taxes on taxpayer compliance, and (2) Awareness of Paying Taxes has effect on Paying Taxes on Taxpayer Compliance The majority of SME do not agree with the change of tariff and the basis of tax calculation. Owners of SME argue that the intent of the Government Regulation number 46 of 2013 cannot educate the public for transparency in tax payments and they argue the socialization of Government Regulation No. 46 of 2013 is still less than the maximum. With maximal socialization can increase awareness and understanding of taxation for owners SME and this also can fulfil the taxation for owners of SME.