PEMAHAMAN PELAKU UKM TERHADAP PERATURAN PEMERINTAH NO. 46 TAHUN 2013 UNTUK MEMENUHI KEWAJIBAN PERPAJAKAN DI KOTA SURABAYA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ANTONO, DICKY DWI
Subject
657.46 - TAX ACCOUNTING
Datestamp
2017-07-05 07:39:29
Abstract :
The Government of Indonesian Republic has imposed the new regulation in the taxes recently and partciularly in income tax named government regulation No. 46 Tahun 2013. This regulation is created to ease the taxpayers in tax payment. The easiness is, the taxpayers do not need to count their profit. This regulation mentioned that the tax which is paid by the perfomer of Usaha Kecil Menengah (UKM) comes from the 1% multiplied by the omset. The performers of Usaha Kecil Menengah (UKM) feel the objection to pay the tax. This research aims to know the Usaha Kecil Menengah (UKM)performers comprehension of Government regulation No. 46 Tahun 2013. Scoop of this research is the performers of Usaha Kecil Menengah (UKM) in Surabaya. The result of this research shows that the comprehension of Usaha Kecil Menengah (UKM) performers in Surabaya is very low, it can be seen from the answer of the respondens which explained that most of them do not know about the income tax, that causes the low comprehension of the government regulation No. 46 Tahun 2013 . Keywords: Government regulation No. 46 Tahun 2013,Usaha Kecil Menengah (UKM) performers, income tax
The Government of Indonesian Republic has imposed the new regulation in the taxes recently and partciularly in income tax named government regulation No. 46 Tahun 2013. This regulation is created to ease the taxpayers in tax payment. The easiness is, the taxpayers do not need to count their profit. This regulation mentioned that the tax which is paid by the perfomer of Usaha Kecil Menengah (UKM) comes from the 1% multiplied by the omset. The performers of Usaha Kecil Menengah (UKM) feel the objection to pay the tax. This research aims to know the Usaha Kecil Menengah (UKM)performers comprehension of Government regulation No. 46 Tahun 2013. Scoop of this research is the performers of Usaha Kecil Menengah (UKM) in Surabaya. The result of this research shows that the comprehension of Usaha Kecil Menengah (UKM) performers in Surabaya is very low, it can be seen from the answer of the respondens which explained that most of them do not know about the income tax, that causes the low comprehension of the government regulation No. 46 Tahun 2013 . Keywords: Government regulation No. 46 Tahun 2013,Usaha Kecil Menengah (UKM) performers, income tax
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