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

Abstract

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.

Perception Of Generation X And Millennials Towards Tax Compliance In Indonesia

“…There are two types of tax compliance according to the Directorate General of Taxes: Formal Compliance and Material Compliance (Marfiana, 2019). Formal compliance involves taxpayers fulfilling regulatory obligations, such as registering for a Taxpayer Identification Number (TIN), paying taxes, and filing annual tax returns.…”

Peranan Patriotisme terhadap Kepatuhan Pajak: Sebuah Literatur Review

“…Kepatuhan pajak adalah "suatu keadaan saat Wajib Pajak paham atau berusaha untuk memahami semua ketentuan peraturan perundang undangan perpajakan, mengisi formulir pajak dengan lengkap dan jelas, menghitung jumlah pajak yang terutang dengan benar, dan membayar pajak yang terutang tepat pada waktunya" (Jotopurnomo & Mangoting, 2013). Berdasarkan definisi tersebut, kepatuhan pajak dapat dibagi dua, yaitu kepatuhan pajak formal dan kepatuhan pajak material (Marfiana, 2018). Kepatuhan pajak formal meliputi memahami ketentuan pajak, mengisi formulir pajak, cara membayar dan melaporkan pajak.…”

The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation

“…Taxpayer compliance is an intriguing issue, especially in countries employing selfassessment systems in tax collection. When discussing tax compliance, Marfiana (2018) distinguishes between two types: formal tax compliance and material tax compliance. Formal tax compliance pertains to taxpayers' understanding of tax regulations, filling out tax forms, and the procedures for tax payment and reporting.…”