Suryadi, Mia Diana Putri (2017) Implementasi Peraturan Pemerintah No. 46 Tahun 2013 Tentang PPh Usaha Wajib Pajak Dengan Peredaran Bruto Tertentu Terhadap Asas Keadilan Pemotongan PPh Final Wajib Pajak UMKM. Sarjana thesis, Universitas Brawijaya.
Abstract
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English Abstract
Government Regulation no. 46 of 2013 is a regulation which specifically regulates tax on income derived from the business of an individual taxpayer or an entity. The business referred in the regulation, is a type of business that is not related to free employment. The tax base is a turnover (gross profit) of Rp 4.800.000.000, - per year. PPh is calculated by a single tariff and final system. This study aims to determine the implementation of Government Regulation no. 46 Year 2013, especially from the side of justice. It is because, during the implementation of the regulation, there are still many pros and cons, especially related to the principle of justice in taxation. Government Regulation no. 46 of 2013, considered to rule out the principles of taxation justice, and tend to burden the budgetary function of taxation, especially in KPP Pratama Kepanjen. The research used qualitative approach with descriptive research type. The focus of research is the application of justice principles and matters related to the application of the principle of justice in taxation on Government Regulation. This research uses 3 (three) sources, which gives different perspective regarding the implementation of Government Regulation no. 46 of 2013. The source are KPP Pratama Kepanjen, Taxpayer UMKM Personal KPP Pratama Kepanjen, and the Tax Consultant IKPI. The result of the research stated that Government Regulation no. 46 of 2013 does not meet the elements of principles or principles of tax justice. Implementation of the regulation only fulfills 2 (principle) of taxation justice from 6 (six) principle of taxation of justice in force. By method of calculation, Government Regulation no. 46 Year 2013, will be detrimental for the UMKM Agency with a profit margin of below 8%, and disadvantage for Small and Medium Enterprises with low turnover but has a lot of tax burden, due to the elimination of PTKP reduction. Based on the research results, KPP Pratama Kepanjen, is expected to be more active again in giving counseling related methods of calculation by Government Regulation No.46 of 2013. KPP Pratama Kepanjen also expected to provide education related procedures bookkeeping or recording taxation to the taxpayer of UMKM Agency or Personal Person. Thus, the UMKM taxpayer can choose which method of calculation is more appropriate and not harmful for him.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/1078/051711523 |
| Uncontrolled Keywords: | Implementation, UMKM Taxpayer, Final Income Tax, Government Regulation no. 46 Year 2013, Principles of Taxation Justice, Method of Calculating SME Income Tax. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.27 Other taxes > 336.271 Excise, sales, value-added, related taxes > 336.271 4 Value-added tax |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 07 Dec 2017 01:13 |
| Last Modified: | 21 Sep 2020 03:14 |
| URI: | http://repository.ub.ac.id/id/eprint/6571 |
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