Pelaksanaan Kebijakan Penurunan Tarif Pajak Final UMKM di Kantor Pelayanan Pajak Pratama Jakarta Penjaringan

Authors

  • Andrianto Setyoadi Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/jupasi.v2i2.1429

Keywords:

Final Tax Rate, MSME

Abstract

This study aims to analyze the implementation of the policy to reduce the MSME’s final tax rate at the Jakarta Penjaringan Tax Office. This research is a qualitative research with data collection techniques through interviews, observation and using written documents. The results showed that the implementation of the policy has several weaknesses, namely the database so that the application of sanctions has not been fully implemented. In addition, the awareness of MSME actors about taxation is still very low. Socialization is not effective because it is only in writing so that it has not been able to improve the skills of MSME players in carrying out tax obligations.

References

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Resmi, Siti. 2009. Perpajakan Teori dan Kasus, Edisi Kelima. Salemba Empat,. Jakarta.

Rosdiana, Haula dan Irianto, Edi Slamet. 2012. Pengantar Ilmu Pajak. Jakarta : PT. Rajagrafindo Persada

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Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2018 tentang Pajak Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu

https://www.liputan6.com/bisnis/read/3581067/umkm-sumbang-60-persen-ke-pertumbuhan-ekonomi-nasional.Diakses 06 Oktober 2018

https://www.liputan6.com/bisnis/read/3581018/ini-alasan-pemerintah-turunkan-pajak-umkm-jadi-05-persen.Diakses 06 Oktober 2018

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Published

2021-04-01

Issue

Vol. 2 No. 2: Maret 2021

Section

Articles

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