SISTEM FORMULASI KEBIJAKAN PRESUMPTIVE PAJAK PERTAMBAHAN NILAI BAGI USAHA KECIL MIKRO DAN MENENGAH

Irawati Irawati, Mita Widyastuti

Abstract


According to Alan Tait, Value Added Tax is that all entrepreneurs such as chains, interrelated chains, and what is interesting in PPN because the tax on consumption is Input Tax which can be credited, as a description of the entrepreneur as a seller who does not pay taxes, who pays tax is the buyer. Micro, small and medium enterprises (UMKM) should be taxable entrepreneurs. Recommendations for the government are systems that facilitate small and medium micro entrepreneurs for tax administration (invoicing) so that the effectiveness of  PPN can be achieved.

Keywords


PPN, UMKM

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References


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PP No 46 Tahun 2013 Tentang pajak penghasilan atas penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu

PP No 23 Tahun 2018 tentang Pajak Penghasilan Atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu

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http://infoukm.wordpress.com


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