scholarly journals EVALUASI PENERIMAAN PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) PASCA PENERBITAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DI KOTA TOMOHON

2020 ◽  
Vol 15 (3) ◽  
pp. 332
Author(s):  
Bernita Siallagan ◽  
Ventje Ilat ◽  
Treesje Runtu
Keyword(s):  
Economic Activity ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Tax Rate ◽  
Gross Income ◽  
The Government ◽  
Medium Enterprises ◽  
Business Sectors

Micro, Small and Medium Enterprises are business sectors that have large tax revenue opportunities. The development of Micro, Small and Medium Enterprises (MSMEs) contributes positively to the handling of economic and social problems. Micro, Small and Medium Enterprises (MSMEs) can help the government in reducing poverty, reducing the amount of unemployment, and social inequality. In helping to increase this small and medium economic activity, the government provides tax services for MSME taxpayers with a 0.5% tax rate on gross income not exceeding Rp4.8 Billion. PP No. 23 of 2018 concerning the imposition of MSME tax. This study aims to evaluate how the level of UMKM tax revenue when PP No. 46 of 2013 and when the PP No. 23 of 2018. The method used in this study is a comparative descriptive analysis method. The results showed that the growth of taxpayers who make payments increased while UMKM tax revenues decreased due to tariff cuts

scholarly journals Implementasi Sistem Bagi Hasil Mudharabah pada Koperasi Serba Usaha Amanah Desa Bunobogu Kecamatan Bunobogu Kabupaten Buol

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 109-126
Author(s):  
Abdul Latif
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Primary Data ◽  
Analysis Method ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Made In

This study aims to determine the system for the results of Mudharabah on Business Multipurpose Cooperative (KSU) Amanah Desa Bunobogu with Qualitative Descriptive Analysis method. This study uses primary data sources and secondary data relating to the annual revenue sharing system Mudharabah (2010-2014). The results of this study indicate that the profit sharing system is implemented by the Multipurpose Business Cooperative (KSU) Amanah Desa Bunobogu in the form of Mudharabah financing. With a guarantee statement on the process akadnya. In the event of negligence made by members who resulted in his business losing the goods made in the guarantee will be seized by the cooperative. Businesses that are established by members are mostly small and medium enterprises so often encountered bookkeeping that is not clear and just make a budget booklet at random. However, it does not become alaasan and hamper the growth of cooperatives which each year has increased the remaining results of operations. Unclear budget bookkeeping can result in member earnings manipulation, by lowering the profits earned and the effect on the revenue share installments

scholarly journals EFFECT OF DIGITAL FINANCIAL SERVICES ON THE GROWTH OF SMES IN KENYA

2021 ◽  
Vol 2 (1) ◽  
pp. 79-94
Author(s):  
Nandwa Nelly Awinja ◽  
Olanrewaju Isola Fatoki
Keyword(s):  
Financial Services ◽  
Social Networking Sites ◽  
Small And Medium Enterprises ◽  
Online Advertising ◽  
Descriptive Analysis ◽  
Business Environment ◽  
Digital Platforms ◽  
New Business ◽  
The Government ◽  
Medium Enterprises

The digital economy is a new business environment that enables enterprises to operate and provide services via the Internet and digital platforms. The study was on the effect of economic digitisation on growth of SMEs in Nairobi CBD. The specific objectives were to determine the effect of digital financial services, digital content, digital values and skills and the effect of online advertising on the growth of small and medium enterprises. The sample size in this study was 1000 SMEs formally registered in the study area from where a sample of 300 was randomly selected. The questionnaire was employed for the purpose of data collection from which out of the 300 questionnaires distributed, 180 were returned representing a 60% response rate. Guided by the research objectives, the data collected through the questionnaire were sorted, coded and presented in graphical and tabular forms for the purpose of descriptive analysis. To determine the significance of the relationship between the dependent and independent variables, a regression analysis was carried out using the Statistical Package of Social Sciences (SPSS) version 24. The study established that digital financial services were significant factors in ensuring growth of SMEs in Kenya. The study concluded that Mobile payments have become a favorite means of making financial transactions.  The study also established that Applications available for mobile digital devices is expected to increase enormously.  Digital payment technology has increased over the last decade. From the findings, it was concluded that Consumers grow more familiar with the different payment systems available and encourage more transactions. The SMEs should explore the possibility of forming a management committee to streamline economic digitisation issues. It is recommended that the organization clearly spell out economic digitisation procedures and criteria. This can stir positive growth  among SMEs establishments and can result in effective management. The Government and the various agencies should also make provisions for training programs for SMEs  to empower them in terms of economic digitisation. The SMEs should not rely on external professionals to assist in digitisation as this may be expensive. It is also recommended that the SMEs should adopt digital financial services. E-commerce will ensure increased profitability for small and medium enterprises. They should also have Social networking sites, which have proved to be popular online activities in relation to time, spent. They should also adopt Innovation driven entrepreneurship as it contributes to increase in sales revenue, market share, efficiency, customers’ loyalty and firm profitability.

scholarly journals Analisis Penerapan Pajak Penghasilan Usaha Mikro Kecil dan Menengah

2019 ◽  
Vol 2 (1) ◽  
pp. 11-19
Author(s):  
Barita Sormin ◽  
Syamsuri Rahim
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Income Taxes ◽  
The Other ◽  
Analysis Method ◽  
Indonesian Government ◽  
Interactive Model ◽  
Model Research ◽  
Before And After ◽  
Medium Enterprises

This research aimed to: (1) To obtain and analyse application of Indonesian Government Act No. 23 of 2018 about increasing level of Micro Small and Medium Enterprises taxpayers who apply in South Makassar and North Makassar Tax Office, (2) to obtain and analyse application of Indonesian Government Act No. 23 of 2018 about contributed Micro Small and Medium Enterprises income taxes related to collection of income taxes Article 4 Section 2 in South Makassar and North Makassar Tax Office. Analysis method used in this research is descriptive analysis to describe increasing number of taxpayers before and after after application of Government Act No.23 of 2018 about collection of income taxes Article 4 Section 2. This research used descriptive analysis method with interactive model. Research shown that: (1) in South Makassar Tax Office, after application of Government Act No.23, shown increasing number of Micro Small and Medium Enterprises taxpayers for 79,61%, in the other hand, in North Makassar Tax Office, after application of Government Act No.23, shown decreasing number of Micro Small and Medium Enterprises taxpayers for -2,44%. (2) in South Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 10,49% with the low criteria, and in North Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 17,85% with the low criteria. In the future, government especially South Makassar and North Makassar Tax Office needs to be active and keen for holding personal socialization to the taxpayers.

scholarly journals Development of Micro, Small and Medium Enterprises (MSME) to Strengthen Indonesia’s Economic Post COVID-19

2021 ◽  
Vol 12 (2) ◽  
pp. 19
Author(s):  
Emi Suwarni ◽  
Maidiana Astuti Handayani
Keyword(s):  
Information Technology ◽  
Social Media ◽  
Digital Media ◽  
Swot Analysis ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises

This study aims to find the strategy of developing MSMEs based on potential and opportunities in the period of covid-19. The research object is the MSME unit in Bandar Lampung City, especially MSME banana chips. This study used qualitative descriptive analysis with SWOT analysis. Based on the results it is known that the position of MSMEs is in quadrant I. The strategy of developing MSMEs is to increase the potential and take advantage of opportunities. One of the strategies is the utilization of information technology and social media in the development of MSMEs of the region's flagship banana chip products. The results of this research are expected to be useful as consideration for MSMEs to develop their businesses even during the COVID 19 pandemic. Likewise, for the government to actively socialize the use of digital media for MSMEs so that MSME development will increase. The limitation of this research is that it has not quantitatively calculated the role of social media and information technology in MSME development. This could be an opportunity for further research

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 ANALISIS PERHITUNGAN, PENCATATAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS PENGADAAN BARANG DALAM HAL INI JASA PENYEWAAN BARANG BERAT PADA PT.WILLIAM MAKMUR PERKASA

2015 ◽  
Vol 4 (1) ◽  
pp. 26
Author(s):  
Cicilia Tinangon ◽  
David Paul Elia Saerang ◽  
Inggriani Elim
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
The State ◽  
Tax Revenue ◽  
Analysis Method ◽  
Heavy Equipment ◽  
The Government ◽  
Heavy Loads ◽  
A Company ◽  
Act One

In running the government, a State must run the economy well. This affects the country for the prosperity of society development in order to achieve the objectives set by the State Act. One aspect in the implementation of the necessary development funding comes from tax revenue. The purpose of this study was to determine the mechanism of calculation, recording and reporting of Income Tax Article 23 on the procurement of goods in this respect rental services heavy loads PT.William Perkasa Makmur. The analysis method used in this research is descriptive analysis method. The results showed that as a company engaged in the field of contracting and rental of heavy equipment, PT. William Makmur Perkasa continue to provide tools that have the best quality and the weight to be able to sustain the work. The company realizes the development in this area both by the Government and private parties, seen also with the advent of the projects undertaken by the Government to prepare the facilities and infrastructure to support the development of the area, of course, which is a prerequisite for the entry of investors in investing. Laws and regulations on taxation applicable always changes the company should remain always pay attention to it. This is important so that it can determine the amount of income tax 23 in accordance with the existing rules.

scholarly journals STUDI EKONOMI SYARIAH TENTANG PERUBAHAN PP NO 46 TAHUN 2013 KE PP NO 23 TAHUN 2018

2019 ◽  
Vol 7 (1) ◽  
pp. 112
Author(s):  
Sokhikhatul Mawadah
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Rapid Development ◽  
Tax Rates ◽  
Tax Rate ◽  
Tax Incentive ◽  
Qualitative Descriptive ◽  
Gross Income ◽  
General Goal ◽  
Medium Enterprises

<p> </p><p><em>Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the Indonesian economy. The MSME sector is proven to be able to survive in the midst of the economic crisis in Indonesia. At present, the growth of MSMEs from year to year continues to increase. The more rapid development of MSMEs in Indonesia will cause more contribution to the receipt of the country's Gross Domestic Product. This is where MSMEs become a sector that will have a large potential in the amount of tax revenue. The tax incentive policy for MSMEs previously regulated in Government Regulation Number 46 of 2013 provided that the final tax rate imposed on MSMEs is 1 percent of gross income. However, at present, the regulation has been amended and replaced with Government Regulation Number 23 of 2018, where the final tax rate for MSME players is only 0.5 percent of gross income. If viewed from a sharia economic perspective, a decrease in taxes is a form of government justice for MSME actors, because basically businesses run by MSMEs do not always bring profits, so that a high tax rate can burden them. This is in accordance with the general goal of implementing the economic system, namely to realize prosperity and peace for the entire community. This study aims to provide a critical review of how much the effect of changes in PP on final income tax rates for MSMEs is seen from the literature review involving several Islamic elements. The methodology in this study is qualitative descriptive. Discussion refers to previous research and results from literature studies.</em><em></em></p><p><span lang="EN-ID"><span style="font-size: medium;">.</span></span></p>

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.

scholarly journals Penerapan Pajak Penghasilan (PPH) Final terhadap Usaha Mikro Kecil dan Menengah (UMKM) berdasarkan PP No 23 Tahun 2018 pada wilayah kerja Kantor Pelayanan Pajak Pratama Depok

2021 ◽  
Vol 1 ◽  
pp. 15-19
Author(s):  
Deddy Dariansyah
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Tax Rate ◽  
Food And Beverage ◽  
Gross Income ◽  
One Year ◽  
Medium Businesses ◽  
Medium Enterprises

With the issuance of Government Regulation (PP) Number 23 of 2018 concerning Final Taxes which are specifically applied to small and medium businesses and certain businesses, which have a gross income of IDR 4.8 billion in one year. The purpose of this study is the author wants to examine whether the application of Final Income Tax (PPh) with a tariff of 0.5% for Micro, Small and Medium Enterprises in Depok City is in accordance with Government Regulation No. 23 of 2018. The method used in this study is to analyze reports MSME finances as well as the application of the gross Final Income Tax on income for certain businesses in 2020. Based on financial reports from food and beverage distributors in 2020 from May to June there was an increase in income to coincide with the fasting month of Ramadan, after the end of July the income decreased again with the end of Eid al-Fitr, after analyzing and calculating based on financial reports, the income did not exceed Rp4,800,000,000 in one year. Taxpayers can get the final Income Tax rate on certain income category circulation.

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.

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