I Indonesia’s economic growth is largely supported by micro, small, and mediumenterprises (msmes), including individual taxpayers engaged in independent professions.these taxpayers play a significant role in contributing to national revenue through incometaxation. in response, the government introduced a taxation scheme specifically for msmes andself-employed individuals, as stipulated in per-17/pj/2015. under this regulation, individualtaxpayers with an annual gross turnover below idr 4.8 billion are permitted to apply the netincome calculation norm), using a percentage rate based on their business classification codeand business location. the level of formal compliance among individual taxpayers applyingnorm in their annual income tax return filings at kpp pratama jakarta kalideres reached98.17% for the 2022–2023 fiscal years. this compliance reflects timely submission of both thenorm notification and the annual tax return. however, the application of norm is not allowedwithout meeting the formal requirements, even if the taxpayer satisfies the material conditions.taxpayers who fail to fulfill the formal prerequisites are considered ineligible to use norm andmust calculate their tax liability using the bookkeeping method. in terms of contribution,individual taxpayers using norm accounted for 0.57% of total tax revenue in 2022, whichincreased to 1.12% in 2023. this growth illustrates the potential for greater tax revenue,especially if supported by consistent supervision, taxpayer education, and sustainablecompliance strategies.