Resyniar, Gandhys (2014) Persepsi Pelaku Usaha Mikro Kecil Menengah (UMKM) terhadap Penerapan PP No 46 Tahun 2013. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui persepsi pelaku UMKM terhadap perubahan tarif dan dasar perhitungan, kemudahan dan penyederhanaan, maksud dikeluarkannya PP No.46 Tahun 2013, serta sosialisasi PP No.46 Tahun 2013 yang dilakukan oleh Fiskus. Data penelitian ini diperoleh dari observasi dan wawancara secara langsung dengan Para Pelaku UMKM yang ada di Kota Malang. Dalam penelitian ini dipilih 8 pengusaha UMKM sebagai informan. Metode yang digunakan dalam pemilihan informan adalah dengan menggunakan metode purpose sampling. Hasil penelitian ini menunjukan bahwa: (1) Mayoritas Pelaku UMKM tidak setuju dengan adanya perubahan tarif dan dasar perhitungan pajak. (2) Pelaku UMKM setuju bahwa adanya kemudahan dan penyederhanaan pajak dapat membantu masyarakat khususnya para pengusaha UMKM dalam membayar pajaknya. (3) Pelaku UMKM berpendapat bahwa maksud yang diusung dalam Peraturan Pemerintah nomer 46 tahun 2013 belum dapat mengedukasi masyarakat untuk tertib administrasi dan transparansi dalam pembayaran pajak. (4) Menurut Pelaku UMKM sosialisasi mengenai Peraturan Pemerintah Nomor 46 tahun 2013 masih kurang maksimal.
English Abstract
The objective of this research is to understand the entrepreneur’s perception of Usaha Mikro Kecil dan Menengah (medium and micro entreprise) on the change of tariff calculation and standard, as well as the easiness and simplicity of Government Regulation No.46 year 2013, the purpose of issuance of Government Regulation No. 46 year 2013, and the socialization of Government Regulation No.46 year 2013 was done by Fiskus. The research data were obtained from direct observation and interview to the entrepreneurs of medium and minor entreprise in Malang. In this research, there were 8 entrepreneurs as the informants. The research method used in selecting informant is based on purposive sampling. The research finding revealed that (1) most entrepreneurs of medium and minor entreprise do not agree with the change of tariff calculation and standard for tax calculation. (2) entrepreneurs think that the easiness and simplicity of tax can help people and entrepreneur in paying tax. (3) entrepreneurs think that the purpose of Government Regulation No.46 year 2013 do not educate people to apply discipline administration and transparency in paying tax. (4) entrepreneurs think that the socialization of Government Regulation No 46 year 2013 is not maximum yet.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/93/051402016 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 20 Mar 2014 10:57 |
| Last Modified: | 28 Oct 2021 03:02 |
| URI: | http://repository.ub.ac.id/id/eprint/107657 |
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