Kepatuhan Wajib Pajak Pelaku UKM Setelah Penerapan PP No.46 Tahun 2013 (original) (raw)
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Pengaruh Penerapan PP No. 46 Tahun 2013 terhadap Kepatuhan Wajib Pajak Pelaku UKM
This research was conducted in order to understand the influence of: (1) the influence of application the Self Assessment System to Taxpayers compliance of SME after the application of PP No.46 Tahun 2013, (2) the influence of change in tax rate to Taxpayers Compliance of SME after the application of PP No.46 Tahun 2013, (3) the influence of the Sanctions of taxation to Taxpayers compliance of SME after the application of PP No.46 Tahun 2013. This research is descriptive research with quantitative approach. The population of this study is the taxpayers of the small and medium enterprises (SME) that has reported taxes in KPP Pratama Jakarta Grogol Petamburan. The number of samples that are used as much 81 samples and data were collected using a questionnaire. The test of instrument variable is include the reliability and validity of the test. The classic assumption test is includes testing of normality, heteroscedasticity, multicolinearity and autocolerity. The hypothesis is using multiple linear regretion analysis, partial test (test t), simultaneous test (test f) and determination of coefficient. The result of this study are: (1) there is a positive and significant influence over the implementation of Self Assessment System to Taxpayers Compliance of SME’s after the application of PP No.46 Tahun 2013, (2) there is a positive influence but not significant over the change in tax rate of Taxpayers Compliance of SME’s after the application of PP No.46 Tahun 2013, (3) there is a positive and significant influence over the Sanction of taxation to Taxpayers Compliance of SME’s after the application of PP No.46 Tahun 2013. But when these variables are combined, it will produce significant influence among the overall variables with the Taxpayers compliance of SME after application of PP No.46 Tahun 2013 in KPP Pratama Jakarta Grogol Petamburan.
Jurnal Perpajakan PP No.46 Tahun 2013, 2016
This research was conducted in order to understand the influence of: (1) the influence of application the Self Assessment System to Taxpayers compliance of SME after the application of PP No.46 Tahun 2013, (2) the influence of change in tax rate to Taxpayers Compliance of SME after the application of PP No.46 Tahun 2013, (3) the influence of the Sanctions of taxation to Taxpayers compliance of SME after the application of PP No.46 Tahun 2013. This research is descriptive research with quantitative approach. The population of this study is the taxpayers of the small and medium enterprises (SME) that has reported taxes in KPP Pratama Jakarta Grogol Petamburan. The number of samples that are used as much 81 samples and data were collected using a questionnaire. The test of instrument variable is include the reliability and validity of the test. The classic assumption test is includes testing of normality, heteroscedasticity, multicolinearity and autocolerity. The hypothesis is using multiple linear regretion analysis, partial test (test t), simultaneous test (test f) and determination of coefficient. The result of this study are: (1) there is a positive and significant influence over the implementation of Self Assessment System to Taxpayers Compliance of SME's after the application of PP No.46 Tahun 2013, (2) there is a positive influence but not significant over the change in tax rate of Taxpayers Compliance of SME's after the application of PP No.46 Tahun 2013, (3) there is a positive and significant influence over the Sanction of taxation to Taxpayers Compliance of SME's after the application of PP No.46 Tahun 2013. But when these variables are combined, it will produce significant influence among the overall variables with the Taxpayers compliance of SME after application of PP No.
2016
The government issued a new policy on income tax for MSMEs ie PP No.46 Year 2013. They hopes the new policy will make MSMEs more obedient to pay their tax and encourage other MSMEs become a tax payer. This research study tax compliance rate in Madiun City by using several variables which have been used in some previous research such as understanding income tax, tax rate, tax penalty, and tax payment service that focusing on PP No.46 Year 2013. The aims is to analyse the impact of four variabels independent on MSMEs’s tax compliance. Result show that understanding of income tax, and tax payment service of PP No.46 Year 2013 have a significant impact toward MSMEs’s tax compliance in Madiun City. Keywords: Tax compliance, MSMEs, PP No.46 Year 2013.
Implementasi PP No 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak Umkm DI Kota Jambi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 2019
The research aims to analyze the effect of the implementation of PP No. 46 of 2013 towards taxpayer compliance in MSMEs in the city of Jambi. The population in this research is Clothing UMKM which consists of UMKM Cloth Songket and Embroidered UMKM in Jambi City as tax objects Government Regulation No. 46 of 2013. With a sample of 30 UMKM. Data was collected using a questionnaire. Data analysis techniques using Simple Regression Analysis. The research results show that the Implementation of Government Regulation No. 46 has a positive effect on the compliance of taxpayers who can be appointed the value of t count is greater than the value of t table that is 3.73 1> 2.045 and the significance of 0.001 is less than 0.005 which indicates that the Implementation of PP No. 46 of 2013 has an effect on taxpayer compliance.
Jurnal Akuntanika, 2018
The goal this research was to analysisi taxpayer abidience personal, micro business, small business and middle business (UMKM) to implement the Goverment rules No. 46 Year 2013 in Lubuklinggau. This research was qualitative research. The sample of this research was 10 UMKM home industry in foof field which taken by purposive sampling method. The data which used was primer data and secondary data by technique collecting data observation, questionnaire and documentation. Technique data analysis was qualitative technique it was analysis the questionnaire result by using likert scale. The result of this research show that the taxpayer UMKM which to be respondent in this research show that have paid the income tax, but not corresponding get with government rules No. 46 Year 2013 because the tax which have paid by the respondent taxpayer UMKM was PPh article 25 but, tax according to government rules No. 46 year 2013 was tax 1% form omzet/income. Governmnet rules No. 46 Year 2013 has implemented since 1 st July 2013 but after 3 years this rules has not be done well specially in Lubuklinggau.
2015
This study aims to analyze the influence of awareness of tax payment, knowledge and understanding of tax regulation, the quality of service, and ease to taxpayer compliance after validity of Government Regulation Number 46 Year 2013. The population of this study are taxpayer who registered in KPP Pratama Surakarta. The sample of this study is taken with Slovin formula. There are 78 questionnaires that can be processed. The method to gathering the primer data is used survey method with questionnaire media. The analyze of data used in this study is multiple linear regression test with SPSS 17.0 program. Based on the result of research on this study is awareness of tax payment, the quality of service, and ease influence taxpayer compliance. While knowledge and understanding of tax regulation doesn’t influence taxpayer compliance
Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu
E-Jurnal Akuntansi, 2020
This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village. Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.
2018
This study aims to test empirically influence the perception of the understanding of taxation, tax fairness perception, perceived ease of taxation, and the perception of simplicity of taxation related to the implementation of Government Regulation No. 46 the Year 2013 on tax compliance of UMKM in the city of Malang. The population in this study is the taxpayer UMKM registered in the Department of Cooperatives and UMKM Malang. Respondents in this study were 123 taxpayers UMKM. Primary data in this study were obtained from questionnaires. The data analysis technique used is multiple linear regression analysis. The results of this study indicate the perception of the understanding of taxation, tax fairness perception, perceived ease of taxation, tax simplicity perception related to the implementation of Government Regulation No. 46 the Year 2013 significantly influence taxpayer compliance UMKM in Malang. While the perception of the simplicity of taxation related to the implementation o...
Jurnal Akuntansi, 2016
This study was conducted to examine the effect of omprehension, quality of service, and tax penalties to the level of i taxpayer compliance UMKM in KPP Pratama Wonosari. While this study was conducted to examine the effect of comprehension, quality of service, and tax penalties simultaneousuly level of taxpayer compliance UMKM in KPP Pratama Wonosari . This study uses the dependent variable is tax compliance while independent variable are of comprehension, quality of service, and tax penalties. The sampling technique that is taken sksidental sampling. Aksidental sampling is technique determination sample based spontaneity factor, meaning anyone inadertently meet with investigators and accordance with characteristics (traits) than that person is used as s sample. This study classified in quantitative research. Data collection procedures using a question are wich was distributed to the public filled by an taxpayer. While data analys techniques using multiple regression analysis bye th...
GOING CONCERN : JURNAL RISET AKUNTANSI
In 2013 the Government implemented the Income Tax Regulation, namely PP No. 46 of 2013 with a calculation scheme of 1% multiplied by turnover or gross profit and gross circulation of less than 4.8 billion per year. This study aims to determine the application of PP No. 46 of 2013 at Tonny Stores in accordance with the existing tax laws. This study uses descriptive analysis methods and data obtained through interviews and documentation. This study will also compare PP 46 of 2013 with the Calculation of Net Income Norms and the latest tax rules PP 23 of 2018. The results of this study indicate PP 46 of 2013 reduces the amount of tax paid compared to Net Income Calculation Norms and also makes it easy to calculate the amount Personal Income Tax is payable so that it can minimize errors in determining the amount of income tax that must be paid by the company.Keywords: Income tax, Norma Calculations, PP 46 in 2013