scholarly journals KEBIJAKAN INSENTIF PAJAK PENGHASILAN BAGI UMKM DI DIY: REALISASI DAN RELEVANSINYA DENGAN PRINSIP KESAMAAN DALAM PERPAJAKAN

2015 ◽  
Vol 14 (2) ◽  
pp. 45-64
Author(s):  
Dahliana Hasan ◽  
Adrianto Dwi Nugroho
Keyword(s):  
House Of Representatives ◽  
Income Tax ◽  
Small And Medium Enterprises ◽  
Fiscal Year ◽  
Tax Incentive ◽  
Incentive Policy ◽  
The Future ◽  
The Government ◽  
Medium Enterprises

The tax incentive indirectly provided for micro, small and medium enterprises as laid down in Article 31E of the Income Tax Act is indicated of being discriminative, as the incentive will only be provided for Resident Corporate Taxpayer. Moreover, the policy is also considered ineffective, as many micro, small, and medium enterprises in Indonesia are roughly consisted of Individual Taxpayers. Therefore, there is a need for conducting a further study on the policy and perhaps formulating a better tax incentive policy for micro, small and medium enterprises in the future.This research aims at analyzing and providing an elaborative description on whether or not the tax incentive laid down in Article 31E of the Income Tax Act has violated the principle of equality in taxation, in which taxpayers being in the same circumstances shall be treated the same, and taxpayers not being in the same circumstances shall not be treated the same. Moreover, the research also aims at reviewing the implementation of the policy in Yogyakarta, Bantu!, and Sleman regencies within the 2009 Fiscal year. Based on the results of the above research, this research will attempt at formulating a better tax incentive policy for micro, small and medium enterprises in the future.The results show that even though the policy specifically targeted at Resident Corporate Taxpayers, it nevertheless upholds the principle of equality in taxation. Moreover, the implementation of the policy in three regencies in D1 Yogyakarta Province may not be evaluated yet, as the 2009 Fiscal Year has not ended, and taxpayers would only have to submit their tax files on April 2010 at the latest Lastly, in the future, the Government and the House of Representatives shall be able to formulate a better tax incentive policy for micro, small and medium enterprises by, among others, targeting the policy at such enterprises carried on by Resident or Nonresident Individual Taxpayers.

scholarly journals ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG)

2019 ◽  
Vol 6 (1) ◽  
pp. 23-28
Author(s):  
Badar Murifal
Keyword(s):  
Cash Flow ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Strong Support ◽  
Fiscal Year ◽  
Tax Rate ◽  
The Government ◽  
Medium Enterprises ◽  
Current Arrangement

AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax ,  Micro, Small and Medium Enterprises.

scholarly journals PELATIHAN PEMANFAATAN INSENTIF PAJAK BAGI UMKM PADA MASA PANDEMI COVID-19

2021 ◽  
Vol 5 (1) ◽  
pp. 310
Author(s):  
Vhika Meiriasari ◽  
Mutiara Kemala Ratu ◽  
Andini Utari Putri
Keyword(s):  
Community Service ◽  
Income Tax ◽  
Small And Medium Enterprises ◽  
Tax Incentives ◽  
Additional Information ◽  
Incentive Program ◽  
Tax Incentive ◽  
Service Activity ◽  
The Government ◽  
Medium Enterprises

ABSTRAKKegiatan Pengabdian Kepada Masyarakat ini dilakukan bertujuan memberikan informasi perpajakan bagi UMKM agar dapat memanfaatkan program Insentif Pajak yang diberikan Pemerintah pada UMKM di masa Pandemi COVID-19. Pada tahun 2020, ada sekitar 280.000 wajib pajak UMKM yang memanfaatkan atau sekitar 65% dari target. Yang artinya hanya 65% UMKM yang memanfaatkan insentif pajak tersebut. Insentif pajak merupakan kebijakan perpajakan yang diberikan oleh pemerintah kepada wajib pajak tertentu baik individu atau organisasi yang mendukung pemerintah, yang digunakan dalam memberikan dorongan dan kemudahan bagi wajib pajak agar tetap patuh dalam menjalankan kewajiban perpajakannya baik sekarang maupun di masa mendatang. Dimana Pandemi Covid-19 berdampak terhadap semua Usaha Mikro Kecil Menengah (UMKM) yang menjadi penopang perkembangan ekonomi Indonesia, banyak usaha UMKM di Indonesia mengalami penurunan omzet penghasilan bahkan sampai menutup usahanya dikarenakan kebangkrutan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan cara Sosialisasi dan Pelatihan. Sosialisasi mengenai PMK Nomor 82/PMK.03/2021 yang kemudian dilanjutkan dengan pelatihan insentif pajak usaha mikro kecil menengah (UMKM) atau PPh final DTP. Hasil dari kegiatan ini ditemukan bahwa pelaku UMKM banyak yang belum paham cara menghitung dan menyetor Pajak Penghasilan UMKM dikarenakan terbatasnya sumber daya yang dimiliki. Dan setelah mengikuti kegiatan ini diharapkan dapat memberikan tambahan informasi dan kemampuan peserta dalam menghitung dan menyetor Pajak Penghasilan UMKM serta memanfaatkan program insentif pajak UMKM di masa Pandemi COVID-19. Kata kunci: insentif pajak; PPh final; UMKM; lapor pajak. ABSTRACTThis Community Service activity is carried out with the aim of providing tax information for MSMEs so that they can take advantage of the Tax Incentive program provided by the Government to MSMEs during the COVID-19 Pandemic. In 2020, there are around 280,000 MSME taxpayers who utilize or around 65% of the target. This means that only 65% of MSMEs take advantage of these tax incentives. Tax incentives are tax policies provided by the government to certain taxpayers, both individuals or organizations that support the government, which are used to provide encouragement and convenience for taxpayers to remain obedient in carrying out their tax obligations both now and in the future. Where the Covid-19 Pandemic has an impact on all Micro, Small and Medium Enterprises (MSMEs) which are the pillars of Indonesia's economic development, many MSME businesses in Indonesia have experienced a decline in income turnover and even closed their businesses due to bankruptcy. The method of implementing community service activities is carried out by means of socialization and training. Socialization regarding PMK Number 82/PMK.03/2021 which was then followed by training on tax incentives for micro, small and medium enterprises (UMKM) or final PPh DTP. The results of this activity found that many MSME actors did not understand how to calculate and deposit MSME Income Tax due to limited resources. And after participating in this activity, it is expected to be able to provide additional information and participants' abilities in calculating and depositing MSME Income Tax and taking advantage of the MSME tax incentive program during the COVID-19 Pandemic. Keywords:. tax Incentives; final income tax; MSMEs; tax report.

scholarly journals Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Legal Compliance ◽  
The Government ◽  
Medium Enterprises ◽  
Compliance Constraints

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

scholarly journals IMPLEMENTASI INSENTIF PAJAK UMKM DI ERA COVID-19 DI KECAMATAN GEDANGAN KABUPATEN SIDOARJO

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Alfi Huurin Iin ◽  
Septrian Jihan Aulia Fistabella ◽  
Adellia Nanda Savira ◽  
Kalvin Edo Wahyudi
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Significant Decline ◽  
Point Of View ◽  
Economic Point ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

It is known that the people's economy has experienced a significant decline due to the Covid -19 Pandemic which has spread in various regions in Indonesia. From an economic point of view, we found that there was a decrease in income felt by UMKM actors, one of which was in the Gedangan Sub-District, Sidoarjo District which was caused by the Covid-19 pandemic. So that we are interested in examining how the efforts made by the Government through the Ministry of Finance regarding Final Income Tax Incentives to deal with the decline in income faced by UMKM’s. This study aims to determine how the implementation of the Final PPh Tax Incentive policy for UMKM’s during the current Covid-19 pandemic and to find out how the impact felt by UMKM’s regarding the Final Income Tax incentives issued by the Indonesian Minister of Finance. The method we use in this research is descriptive qualitative with data collection techniques using interviews and observations. The results of this study indicate that the tax incentive policy can not be felt by UMKM actors in Gedangan District, this is due to the lack of socialization provided, resulting in their lack of knowledge about this policy and what conditions they must have to get tax incentives issued by the Ministry of Finance.

scholarly journals Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

2021 ◽  
Vol 5 (1) ◽  
pp. 71
Author(s):  
Imam Agus Faisol ◽  
Tito IM. Rahman Hakim
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Burden ◽  
Value Added ◽  
Tax Incentives ◽  
Incentive Scheme ◽  
Tax Incentive ◽  
Medium Enterprise ◽  
The Government ◽  
Medium Enterprises ◽  
Depth Interviews

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.

scholarly journals MICRO, SMALL, AND MEDIUM ENTERPRISES TAXPAYER PERCEPTION ON THE DETERMINATION OF FINAL INCOME TAX POLICY ACCORDING TO GOVERNMENT REGULATION NUMBER 23 YEAR OF 2018

2019 ◽  
pp. 174-182
Author(s):  
Lina Said
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Rates ◽  
Income Tax Policy ◽  
The Government ◽  
Knitting Industry ◽  
Medium Enterprises

The Government has issued a new provision on Income Tax on Micro, Small, and Medium Enterprises (MSMEs), namely Government Regulation Number 23 the Year of 2018 about Income Tax Of Businesses Received or Obtained by Taxpayers Who Have Certain Gross Circulation, effective from 1st July 2018. The Government Regulation revokes Government Regulation Number 46 the year 2013 which has been effective for five years since its enactment on 1st July 2013. This new regulation is considered very important, especially for MSMEs because it regulates the reduction in final income tax rates for MSMEs with a turnover of maximum Rp. 4.8 billion per year, to 0,5% originally 1% (Government Regulation No.46/2013). The method used is descriptive analysis with a quantitative approach using questionnaires with respondents are MSMEs taxpayers in the knitting industry. The results of the research show that in general, knitting industry MSMEs do not know and understand about the implementation of Government Regulation Number 23 the Year of 2018. Taxpayer's perception of fairness is at 3.04, Certainty at 3.14, Convenience 3.20, and Economy/Efficiency 3.50.

scholarly journals DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Rates ◽  
Net Income ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

scholarly journals KONDISI SOSIAL EKONOMI PARA PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) PADA MASA PANDEMI COVID-19 DI KELURAHAN HELVETIA TIMUR

2022 ◽  
Author(s):  
Justice and Policy Journal of Social
Keyword(s):  
Social Interactions ◽  
Informal Sector ◽  
Small And Medium Enterprises ◽  
Family Members ◽  
Living Conditions ◽  
The Future ◽  
Permanent Home ◽  
The Government ◽  
Medium Enterprises

Based on the results of the research conducted, even though the Covid pandemic condition which caused a decrease in the income of Micro, Small and Medium Enterprises players, they were still able to survive and were still sufficient to meet their needs. The education of the children of UMKM actors is fulfilled up to the informal sector. Adequate living conditions because it is already a permanent home. All MSME actors and their family members are registered in the BPJS program, as well as their employees are registered in the BPJS manpower program. Social interactions with family are harmonious, as well as with fellow business actors. Apart from the ability of MSMEs to maintain their economy during the COVID-19 pandemic, the authors suggest that the government be able to provide assistance that can be distributed evenly so that new and old MSMEs can compete in the future

scholarly journals PERBANDINGAN SISTEM PERPAJAKAN TERHADAP USAHA MIKRO KECIL MENENGAH PADA PT. BERKAT TEKNIK JAYA

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Sintya Clara Assa ◽  
Jantje J. Tinangon ◽  
Rudy Pusung
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Advantages And Disadvantages ◽  
State Revenue ◽  
Tax Returns ◽  
The Government ◽  
Medium Enterprises ◽  
Taxation System ◽  
General Taxation

Economic development of a country , is also caused by a number of micro, small and medium enterprises , as well as existing tax system in Indonesia has undergone some changes , to increase state revenue through tax receipts . This study aims to compare the general taxation system in accordance with the Government Regulation number 46 where applied in July 2013 and began to be paid in August 2013. Object of research is PT Berkat Teknik Jaya is a micro, small and medium enterprises company engaged in agriculture and trade. By taking the information in the form and amount of the income tax returns of the company. Based on calculations, by comparing the amount of tax due in the year 2013 by using each system of taxation, it is known that the amount of tax to be paid in accordance with the general taxation system that is Rp.21.000.000 while using Government Regulation No. 46 then the tax should in the pay of Rp .25.787.000. Based on the calculation and analysis , each system of taxation for micro, small and medium enterprises have advantages and disadvantages , but by terms of the amount of tax to be paid then it is more advantageous for the application in accordance with the general taxation system.

scholarly journals Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi

2021 ◽  
Vol 2 (3) ◽  
pp. 209-221
Author(s):  
Dwikora Harjo ◽  
Novianita Rulandari ◽  
Aprilia Alfani ◽  
Raveedhan Syachlin
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Rate ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises

The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

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