This study aims to examine the impact of implementing before and after the implementation of PMK Number 86 of 2020 on MSME taxpayer compliance at KPP Pratama Ilir Barat, Palembang City. The type of data in this study is primary data obtained from questionnaires distributed to 90 respondents. The population in this study is the MSME taxpayers in the KPP Pratama Ilir Barat area. The sample collec…