MEKANISME PENERAPAN TARIF PPH FINAL PADA PEREDARAN BRUTO WAJIB PAJAK TAHUN 2018-2020 YANG TERGOLONG UMKM (STUDI KASUS PADA TOKO BAHAN BANGUNAN X)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Rahfani, Indriani
Subject
HB Economic Theory
Datestamp
2022-10-04 01:33:00
Abstract :
This Final Project Report was prepared by Indriani Rahfani, Student Identification Number 1841211007, with the title "Mechanism for Application of Final PPh Rates in the Gross Circulation of Taxpayers in 2018-2020 classified as MSMEs (Case Study of Building Materials Stores X)". done by the author. Compiled under the guidance of Mrs. Reni Anggriani, SE., Ak., M.Ak., CA and Mrs. Venita Sofiyani, SE., M.Si Every business actor, whether individual or legal entity, is required to participate in bearing the burden of the state, namely by being involved in fulfilling his obligations as a Taxpayer. One example of a business activity that is required to deposit and report taxes owed is MSMEs. Final PPh for MSME tax is a tax on income (turnover) from businesses received or earned by the Taxpayer. Final PPh is specifically imposed on taxpayers who have a gross turnover or turnover of less than IDR 4.8 billion in a year. This study aims to determine the application of the appropriate Final PPh Tariff for Building Materials Shop X as a MSME Taxpayer. The results show that Building Materials Shop X has the right to apply Tariffs based on Government Regulation No. 46 of 2013 and its amendments to Government Regulation No. 23 of 2018. For the application of the general tariff that applies at 25%, the payable value is quite low when applied to Building Materials Store X compared to with the previous rule, namely with a difference of Rp. 4,548,854.9.
This Final Project Report was prepared by Indriani Rahfani, Student Identification Number 1841211007, with the title "Mechanism for Application of Final PPh Rates in the Gross Circulation of Taxpayers in 2018-2020 classified as MSMEs (Case Study of Building Materials Stores X)". done by the author. Compiled under the guidance of Mrs. Reni Anggriani, SE., Ak., M.Ak., CA and Mrs. Venita Sofiyani, SE., M.Si Every business actor, whether individual or legal entity, is required to participate in bearing the burden of the state, namely by being involved in fulfilling his obligations as a Taxpayer. One example of a business activity that is required to deposit and report taxes owed is MSMEs. Final PPh for MSME tax is a tax on income (turnover) from businesses received or earned by the Taxpayer. Final PPh is specifically imposed on taxpayers who have a gross turnover or turnover of less than IDR 4.8 billion in a year. This study aims to determine the application of the appropriate Final PPh Tariff for Building Materials Shop X as a MSME Taxpayer. The results show that Building Materials Shop X has the right to apply Tariffs based on Government Regulation No. 46 of 2013 and its amendments to Government Regulation No. 23 of 2018. For the application of the general tariff that applies at 25%, the payable value is quite low when applied to Building Materials Store X compared to with the previous rule, namely with a difference of Rp. 4,548,854.9.
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