Analisis Pengetahuan Wajib Pajak Umkm Pasca Diberlakukannya Peraturan Pemerintah Nomor 55 Tahun 2022 Di Wilayah Kota Bekasi
DOI:
https://doi.org/10.31334/jiap.v4i2.3739Abstract
The research addresses the limited understanding of taxation among micro, small, and medium enterprises (MSMEs) in Bekasi City area, Indonesia, particularly regarding Government Regulation Number 55 of 2022, which introduces a 0,5% final income tax. Its objective is to assess the level of tax knowledge among MSME taxpayers’ post-implementation of PP Number 55 of 2022. Employing descriptive qualitative research methods, data collection involved observation, interviews, and documentation. It took palce at the Bekasi City Coorpratives and SMEs servise. Findings indicate that MSME taxpayers’ awareness remains deficient following the enactment of Government Regulation No. 55 of 2022. Suboptimal implementation attributed to insufficient outeach to business actors persists, and the regulation continues to burden MSMEs, leading to financial losses.References
Buku
Harjo, Dwikora. 2019. Perpajakan Indonesia. Edited by Supriyadi. Jakarta: Mitra Wacana Media. Mardiasmo. 2016. Perpajakan Edisi Revisi Tahun 2016. Yogyakarta: ANDI.
Resmi, Siti. 2014. Perpajakan dan Teori Kasus. Jakarta: Mitra Wacana Media
Sugiyono, 2017. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta. CV
Peraturan
Peraturan Pemerintah Nomor 23 Tahun 2018 tentang Pajak Penghasilan dan Usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu
Peraturan Pemerintah Nomor 46 Tahun 2013 tentang Pajak Penghasilan dan usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu
Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan dibidang Pajak Penghasilan
Website
Banyaknya UMKM Bekasi Pajak 2019-2021 www.bps.go.id Kriteria UMKM www.pajak.go.id
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