The Analysis Of Indonesia Government Ordinance 23/2018 In Desa Rejoso, Batu

Putra, Nugraha Adhitama (2020) The Analysis Of Indonesia Government Ordinance 23/2018 In Desa Rejoso, Batu. Sarjana thesis, Universitas Brawijaya.

Abstract

Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2018 Tentang Pajak Penghasilan Dari Usaha Yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto tertentu (PP No. 23/2018) dirilis 8 Juni 2018. Penelitian ini menganalisis implementasi PP No. 23/2018 di Desa Rejoso, Batu. Hasil wawancara terhadap 23 UMKM di Desa Rejoso, Batu dan 4 narasumber lainnya menyimpulkan bahwa: (1) UMKM di Desa Rejoso, Batu masih memiliki kesadaran yang redah terhadap pembayaran pajak untuk UMKM, (2) UMKM juga masih belum paham apa pentingnya pajak bagi usahanya, dan (3) KPP Pratama dan pemerintah setempat di kota Batu memiliki strategi untuk meningkatkan kesadaran pajak di Desa Rejoso Batu. Hasil tersebut dapat menjadi pertimbangan bagi pemerintah untuk medorong UMKM dalam mengimplementasikan PP No. 23 tahun 2018.

English Abstract

The Government Ordinance Number 23/2018 regulates the Income Tax from Business or Taxpayers who have a certain Gross Circulation (PP No. 23/2018) which was released on June 8th, 2018. This research aims to analyze the implementation the ordinance in Desa Rejoso, Batu. The interview was conducted to 23 Small to Medium Enterprises (SMEs) in Desa Rejoso Batu and 4 other respondents. It can be concluded that (1) SMEs in Desa Rejoso, Batu have a low tax awareness for paying taxes, (2) SMEs are also lack of understanding in the importance of paying taxes for their business, and (3) the KPP Pratama and the local government in Batu have designed a strategy to increase the tax awareness in Desa Rejoso, Batu. These results can be the basis for the authority and the government to encourage SMEs to implement the Government Ordinance Number 23/2018.

Item Type: Thesis (Sarjana)
Identification Number: 0520020009
Uncontrolled Keywords: Pajak, Kesadaran Pajak, PP Nomor 23 Tahun 2018, dan UMKM, Tax, Tax Awareness, PP Number 23/2018, and SME’s
Subjects: 300 Social sciences > 343 Military, defense, public property, public finance, tax, commerce (trade), industrial law > 343.05 Kinds of taxes by base > 343.052 Income tax
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 03 Feb 2021 16:19
Last Modified: 03 Feb 2021 16:19
URI: http://repository.ub.ac.id/id/eprint/182499
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