This study aims to describe the effect of amendment to the Law on the Harmonization of Tax Regulations (Law 7/2021)
on the fulfillment of Micro, Small and Medium Enterprises (MSMEs) tax obligations in Makassar City. The data
analysis method used is descriptive qualitative which is a method in which data is collected, compiled, analyzed and
interpreted so as to provide complete information for solving the problems encountered. The results of this study
indicate that the amendment to the Law 7/2021 has an influence on the fulfillment of the obligation to register to get
a NPWP for individual MSMEs automatically the NIK of the individual concerned becomes a NPWP, Likewise the
obligation to pay and report taxes for certain individual MSMEs that have a gross turnover of up to Rp. 500,000,000
per year is not subject to the obligation to pay and report taxes. Amendments to the Law 7/2021 also affect the
obligation to calculate and withhold taxes on MSMEs other than certain individual MSMEs, where there is a change
in the amount following changes in applicable tax rates, and other tax obligations have no effect.