Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

Zawitri, Sari; Yuliana, Elsa Sari

doi:10.26418/jebik.v5i2.17147

Cited by 3 publications

(5 citation statements)

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“…46 Tahun 2013 pada Kantor Pelayanan Pajak Badung Selatan, di mana perubahan tersebut berupa peningkatan penerimaan pajak penghasilan. Hal tersebut juga diungkapkan oleh Zawitri & Yuliana (2016) dalam penelitiannya "di mana dari total 91 responden tingkat kepatuhan pajak UMKM sebelum adanya kebijakan pajak 1% dari omset/bulan sebesar 51% memiliki tingkat kepatuhan pajak yang rendah. Sedangkan, sesudah adanya kebijakan pajak 1% dari omset/bulan, 52% Wajib Pajak badan UMKM memiliki tingkat kepatuhan pajak yang tinggi, sedangkan 48% lagi tingkat kepatuhannya masih rendah".…”

Section: Pendahuluanunclassified

Tarif Pajak UMKM 0,5% : Reward Or Punishment?

2020

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Micro, Small and Medium Enterprises (UMKM) become one of the fields for the Directorate General of Taxes to increase the contribution of the amount of tax revenue, considering that as many as 98.8% of business units come from UMKM. One of the tools used to achieve these objectives is the issuance of PP No. 23 of 2018 concerning UMKM taxes of 0.5% of turnover. This research was conducted at KPP Pratama Pamekasan using a case study. As many as one key informants and five supporting informants researchers conducted indepth interviews (in-depth interview). The information was analyzed qualitatively, consisting of data reduction, data presentation, conclusions, and verification. The results of this study are first, the application of PP No. 23 of 2018 there are still many UMKM that do not know the information, so the Directorate General of Tax (KPP Pratama Pamekasan) needs to socialize it internally. Second, the motive for the application of PP No. 23 of 2018 is as a reward for UMKM taxpayers: as a reward for the convenience given to taxpayers in terms of tax reporting, as a reward for the freedom of taxpayers to choose, and as a reward for the relief of tariffs offered, so taxpayers can fulfill their tax obligations following the provisions of the applicable tax laws.

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Section: Pendahuluanunclassified

Tarif Pajak UMKM 0,5% : Reward Or Punishment?

2020

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“…PP23. Misalnya, penelitian yang dilakukan oleh Zawitri and Yuliana (2016) di wilayah kerja KPP Pratama Pontianak menemukan bahwa ada peningkatan kepatuhan pembayaran pajak WP UMKM dengan berlakunya PP46 jo. PP23, walaupun tidak signifikan.…”

Section: Kepatuhan Pajak Wp Umkmunclassified

TREN KEPATUHAN PAJAK PENGUSAHA UMKM DI KPP PRATAMA MERAUKE ATAS BERLAKUNYA PENGENAAN PPh FINAL ATAS OMSET

Marfiana

2019

JPI

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The purpose of this study is to described how the implementation of PP 46, 2013 which was change by PP23, in compliance of SME’s Taxpayer. The compliancy describe in this study incline to tax revenue. However, the researcher also describe, the compliency in tax report.The result demonstrates that the implementation of PP46/PP23 tend to slightly increase the compliancy of SME’s Taxpayers. The contrbution of tax which paid by SME’s Taxpayer is not significant if compare with all tax ravanue. Eventhough, there is increasing in compliancy, in 2018, there is decreasing of tax revenue paid by SME’s Taxpayer, because in 2018, there was change from PP46 to PP23. In PP23 the tax rate was decrease, from 1% to 0.5%.In this study, it is argued that the implementation of PP46/PP23 has incresing the compliancy of SMEs Taxpayer.

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“…Besides that, in developing an area or country, adequate and sustainable funding is needed. One significant source of funding in development is through taxes collected from the community [6,7]. Tax is very important in the development of a country especially developing countries whose purpose is to finance state activities and reduce state dependence on assistance from international and state financial institutions [4,8,9].…”

Section: Introductionmentioning

confidence: 99%

“…46 of 2016 which imposed a 1% tax on MSMEs with a turnover of up to 4.8 billion rupiahs / year. The government objectives are increasing revenue from the MSME sector and also stimulating MSMEs to be able to arrange their books to be more orderly through providing transaction evidence [7]. Through the implementation of PP No.…”

Section: Introductionmentioning

confidence: 99%

“…Several studies have shown that there is a reluctance of MSMEs in developing countries to pay taxes [4,5,12,13]. This is due to many factors such as lack of accountability and transparency in the use of taxes for the development of the country so that there is a lot of corruption, large tax costs, the complexity of the tax system adopted in an state, double taxation granted, large tax rates, lack of knowledge of tax laws, amount of revenue obtained, justice, motivation, audit levels, law enforcement, lack of accounting knowledge, and other factors [1,6,7,14,15,16]. The impact of the lack of compliance of business practitioners in making taxes is that many MSMEs report a small portion of their taxable income so that the amount of tax received is small.…”

Section: Introductionmentioning

confidence: 99%

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Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018

Putra¹,

Ambarita²,

Simatupang³

2020

Proceedings of the the 3rd International Conference Community Research and Service Engagements, IC2RSE 2019, 4th December 2019

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Taxes are source of income for a country to finance its activities in providing facilities and infrastructure as well as services to the community, while one of the largest sources of tax revenue comes from Micro, Small and Medium Enterprises, which in this study focus on Village-Owned Enterprises (BumDes) Focus This research is with the implementation of Government Regulation No. 23 of 2018 which is an improvement from Government Regulation No. 46 of 2016 concerning tax rates for SMEs which were previously at 1% to 0.5%. The purpose of this study is to provide fundamental knowledge about the factors that influence an SME to comply with paying taxes. Operationally, this research has the following objectives: (a) explore factors that influence MSMEs to comply with paying taxes, (b) test tax planning practices for MSMEs, (c) understandings for the government to find out what factors influence MSMEs to comply with paying taxes, (d) knowing the dominant factor for MSMEs as a driver of tax compliance. This research was tested using multiple linear regressions to determine the dominant factor. The results of this study indicate that only understanding, awareness, and sales variables affects the tax compliance, while socialization and trust have insignificant effect.

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Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

Cited by 3 publications

References 1 publication

Tarif Pajak UMKM 0,5% : Reward Or Punishment?

Tarif Pajak UMKM 0,5% : Reward Or Punishment?

TREN KEPATUHAN PAJAK PENGUSAHA UMKM DI KPP PRATAMA MERAUKE ATAS BERLAKUNYA PENGENAAN PPh FINAL ATAS OMSET

Tax Compliance of Village-Owned Enterprises Based on Government Regulation (PP) No 23 Year of 2018

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