ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2) DI KOTA PALEMBANG

APRIANTI, ZAIMAH and DP, Rina Tjandrakirana and Rahmawati, Meita (2020) ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2) DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

On July 1, 2018, government has reformed tax by publishing the Government Regulation Number 23 Year 2018 to encourage voluntary tax compliance, while to provide convenience and simplification of taxion of the MSMEs taxpayer by setting the tax rate 0,5% on turn over or gross sales that does not exceed 4,8 billion in the one taxable year. This study aims to determine the growth of MSMEs taxpayer, MSMEs tax revenue, and to explain the contribution of the implementation of Government Regulation Number 23 Year 2018 on income tax revenue Article 4 Paragraph (2) during the 16 months before and after since the implementation of Government Regulation Number 23 Year 2018 in Palembang. This study used a qualitative analysis method. The data used in this study is secondary data. The results showed that the average MSMEs taxpayers increased 0,28%, MSMEs tax revenue decreased 2.450.567.948, and the average of contribution with the criteria of less decreased 2,61%. Keyword: Government Regulation Number 23 Year 2018, MSMEs, Growth, Tax Revenue, Contribution, PPh Article 4 Paragraph (2).

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Peraturan Pemerintah Nomor 23 Tahun 2018, UMKM, pertumbuhan, penerimaan pajak, kontribusi, PPh Pasal 4 Ayat (2)
Subjects: H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget
H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 5959 not found.
Date Deposited: 29 Jun 2020 02:32
Last Modified: 29 Jun 2020 02:32
URI: http://repository.unsri.ac.id/id/eprint/30877

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