IMPLEMENTASI PENGENAAN PAJAK FINAL ATAS USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) (BERDASARKAN PP NOMOR 46 TAHUN 2013, TENTANG PAJAK PENGHASILAN ATAS PENGHASILAN DARI USAHA YANG DITERIMA ATAU DIPEROLEH WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU)

SENDA RIYANTI, LIA and Aryanto, Aryanto and Hakiki, Arista (2014) IMPLEMENTASI PENGENAAN PAJAK FINAL ATAS USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) (BERDASARKAN PP NOMOR 46 TAHUN 2013, TENTANG PAJAK PENGHASILAN ATAS PENGHASILAN DARI USAHA YANG DITERIMA ATAU DIPEROLEH WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU). Undergraduate thesis, University of Sriwijaya.

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Abstract

This study aimed to examine the extent to which taxpayers understand the 1% final tax tariff band explained in Government Regulation No. 46, 2013, and its implementation in the Ilir Barat Tax Service Office. The research methods are descriptive analyses which convey information about the variables at hand without testing any particular hypothesis. The data used in this research are primary data taken from questionnaires sent to respondents falling within the scope of Ilir Barat Tax Service Office, secondary data from Government Regulation No. 46, 2013, Ministry of Finance’s regulation No. 107/PMK.011/2013, and personal interviews. The results showed that taxpayer understanding of the implementation of tariff is still fragmentary. This is the result of the inadequate efforts taken to publicize the changes.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: 1% final tax tariff band, final tax, government regulation no. 46 2013, income tax, MSMEs.
Subjects: H Social Sciences > HG Finance > HG1-9999 Finance
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs. Elly Suryani
Date Deposited: 18 Nov 2019 07:05
Last Modified: 18 Nov 2019 07:05
URI: http://repository.unsri.ac.id/id/eprint/16865

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