Pelaksanaan Kewajiban Pengusaha Usaha Mikro Kecil dan Menengah Atas Pajak Penghasilan Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Di Provinsi Riau

Santoso, Muhammad Aref (2021) Pelaksanaan Kewajiban Pengusaha Usaha Mikro Kecil dan Menengah Atas Pajak Penghasilan Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Di Provinsi Riau. Other thesis, Universitas Islam Riau.

Text 191021035.pdf - Submitted Version Download (2MB)

Abstract

The state needs funds for development, one of which comes from the Micro, Small and Medium Enterprises (MSME) business sector which is the backbone of the economy in Indonesia. The special regulation that regulates Income Tax obligations for Micro, Small and Medium Enterprises is Government Regulation Number 23 of 2018 because MSME entrepreneurs have their own characteristics. The special regulation that regulates Income Tax obligations for MSME is Government Regulation Number 23 of 2018 which is further elaborated by Regulation of the Minister of Finance Number: 99 / PMK.03 / 2018 concerning Implementation of Government Regulation Number 23 of 2018 concerning Income Tax on income from business received or earned by taxpayers with a certain gross turnover. The main problems faced are: 1. Implementation of the obligations of MSME entrepreneurs based on Government Regulation Number 23 of 2018 on Income Tax; 2. Constraints faced by MSME entrepreneurs in implementing Government Regulation Number 23 of 201. The focus of this research is to analyze the implementation of the obligations of MSME entrepreneurs on income tax based on Government Regulation Number 23 of 2018 and the obstacles faced in Riau Province. The author uses empirical research methods, with purposive sampling method of sampling. The author uses primary data in the form of questionnaires submitted to respondents and interviews with representatives of KPP Pratama Pekanbaru Senapelan, KPP Pratama Bengkalis and KPP Pratama Dumai and secondary data in the form of regulations, journals, and other legal materials. From the results of the research analysis, it can be concluded that the implementation of the obligations of MSME entrepreneurs related to tax subjects, tax objects, registration procedures has been running well, on the other hand, the payment of Income Tax based on PP 23 of 2018 has not been going well because of obstacles, namely capital / investment, market access, marketing, Human Resources with low skills and education, inefficient financial management, high production / energy costs and high costs due to bureaucracy. At the end of writing this thesis, the authors provide suggestions: first, to the Government, especially the government ranks of Riau Province and Pratama Pekanbaru Senapelan, KPP Pratama Bengkalis and KPP Pratama Dumai, it is advisable to continue to supervise the payment of income tax for MSME entrepreneurs with embodimenting Government Regulation Number 23 of 2018 and improving the quality of human resources who oversee it to ensure that these legal provisions have been implemented properly and can achieve the expected legal objectives. Second, companies, especially MSME entrepreneurs are advised to carry out their obligations in accordance with applicable regulations. In addition, companies are advised to continue to foster a sense of tax awareness and continue to contribute positively to tax revenues.

Actions (login required)

View Item