Ds, AstriCorryN (2014) Pengaruh Penerapan Peraturan Pemerintah No. 46 Tahun 2013 Terhadap Tingkat Pertumbuhan Wajib Pajak Umkm Dan Penerimaan Pph Pasal 4 Ayat (2) (Studi Kasus Pada Kpp Pratama Malang Selatan). Sarjana thesis, Universitas Brawijaya.
Abstract
Sejak tanggal 1 Juli 2013, pemerintah telah mengesahkan PP No. 46 Tahun 2013 yang mengatur tentang pajak UMKM. Untuk membantu aktivitas usaha mikro, kecil dan menengah, pemerintah memberikan fasilitas perpajakan bagi Wajib Pajak UMKM dengan tarif final 1% atas peredaran bruto sampai dengan Rp 4,8 miliar dalam setahun. Penelitian ini bertujuan untuk mengetahui gambaran penerapan Pajak UMKM sesuai dengan PP No. 46 Tahun 2013 dan kontribusinya terhadap penerimaan PPh Pasal 4 Ayat (2) di wilayah kerja KPP Pratama Malang Selatan. Penelitian ini menggunakan metode deskriptif. Hasil penelitian ini menunjukkan bahwa rata-rata kontribusi Pajak PP No. 46 Tahun 2013 terhadap penerimaan PPh Pasal 4 Ayat (2) selama lima bulan sejak diterapkannya PP No. 46 Tahun 2013 adalah sebesar 6,51% dengan kriteria sangat kurang. Walaupun setiap bulannya jumlah penerimaan pajak UMKM terus meningkat. Sedangkan tingkat pertumbuhan jumlah Wajib Pajak PP No. 46 setiap bulannya terus mengalami peningkatan.
English Abstract
On July 1, 2013, government has authenticated the PP No. 46 Year 2013 representating the MSMEs tax expenses. In order to help the middle and small industrial economics activity, the government give the taxation facility to small scale Taxpayer (MSMEs) with the tax final rate 1% which imposed to the shares of circulation bruto up to Rp 4,8 bilions a year. This research aimed to describe the implementation of MSMEs tax expenses based on PP No. 46 Year 2013 and its contribution to PPh Pasal 4 Ayat (2) in the work region of Tax Service Office Pratama South Malang. This research used a descriptive method. The results of this research showed that the average contribution of PP No. 46 Year 2013tax for the revenue of PPh Pasal 4 Ayat (2) during the five months since the implementation of PP No. 46 Year 2013 is amounted to 6.51% with criteria very less. Although the monthly amount of MSMEs tax revenue continues to increase. While the growth rate of the amount
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/247/051404428 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 07 Aug 2014 15:01 |
| Last Modified: | 21 Oct 2021 02:03 |
| URI: | http://repository.ub.ac.id/id/eprint/107263 |
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