AbstractrnrnThis era of digitalization has encouraged the growth of MSMEs. The large numberrnof digital MSMEs has not been comparable to tax revenues from MSMEs. Therngovernment issued a new policy on the taxation of MSMEs contained in PP No. 23 ofrn2018. The applicable tax rate for MSMEs in the PP is 0.5% and takes effect as of July 1,rn2018. This policy aims to stimulate MSME businesses, encourage communityrnparticipation and knowledge of taxation. The qualitative data analysis technique is donernby collecting, sorting and analyzing data, and finally concluding the data. Based on thernresults of in-depth interviews with six respondents, there were three respondents whornalready knew about the new tariff, and three respondents did not know. Respondentsrnappreciated the new policy by reducing tax rates for these MSMEs. The Tax ServicernOffice must provide socialization and assistance to MSMEs to foster tax awareness andrncompliance, so that after the 0.5% tariff limit expires and apply standard bookkeeping,rnMSME players can carry out their tax obligations. Of all respondents, the obligation ofrnzakat is carried out. Tax obligations are different from zakat, but the government needs tornconsider again for MSME actors who have paid their zakat so they no longer pay taxes,rnwith provisions on zakat payments made with evidence on BAZNAS.rnKeyword: UMKM Digital; PPh PP 23 tahun 2018; Zakat