This research is aimed to know how well the owners of SMEs understand about tax liabilities to be borne due to implementation the Government Regulation Number 46 of 2013. This research used qualitative method with Ethnomethodology approach. Informants in this research are business owners in Sentra PKL Gayungan, who have been surveyed by National Tax Census (SPN), involved in the process of business transactions, and have experience interaction in longer period time. All the data were gathered by structured in-depth interviews to informants. All data gathered is analyzed by using Spradley Technique Analysis Model. The results showed that all the informants are not ready to deal with the implementation on the Government Regulation Number 46 of 2013 to SMEs on owners because the majority of owners have not fulfill all of their obligations in taxation yet, due to the limited knowledge possessed by the informants about the taxation.