SMEs currently not able to understand and are willing to count, deposit and report tax obligations under the rules applicable to national income has not increased from the sector. The purpose of this study is; determine the level of understanding of the taxpayer against the income tax on income from businesses that received or earned by the taxpayer SMEs in Surabaya; find out what are the constraints faced by SMEs in the taxpayer paying taxes and comparing the contribution of taxpayers who apply and do not apply PP 46 in 2013. Methods using qualitative research methods were combined with quantitative especially when viewed from the type of data and how to analyze it. Research result show thant a decline in the growth of the taxpayer by 0.23%, this shows that the Directorate General of Taxation effort to increase potential tax revenues, in particular tax SMEs, not achieved well and since the implementation of PP No. 46 Year 2013 experienced a volatile and is still in the category of very less. There are some SMEs that seeks to understand the tax laws but the majority of SMEs are still deposited pickup. In calculating the tax, some of the respondents to pay tax in accordance with the bill when income is received and no respondents who calculate the taxable income multiplied by the applicable tariff. It shows that SMEs as the taxpayer has not fully understand which one is a final tax and which are not final.