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

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.

2019 ◽  
Vol 6 (1) ◽  
pp. 23-28
Author(s):  
Badar Murifal

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.


2019 ◽  
Vol 2 (1) ◽  
pp. 44-55
Author(s):  
Ambarwati Ambarwati

             Self assessment system of Indonesian taxation demands high level of taxpayers’ awareness and compliance in fulfilling tax liabilities in order to increase state revenue from taxation sector. The level of compliance could be increased through providing better service quality by the taxation office, which includes safety, comfort, and quick services, as well as law enforcement. This study is to determine whether there is influence understanding of tax laws, the tax rate and the principle of fairness on tax compliance, Micro, Small and Medium Enterprises after the enactment of Government Regulation No. 46 Year 2013.              Information and Communication Technology Utilization is influential to or delivered an impact on the increase of taxpayers’ obedience. this study uses descriptive types of qualitative research. Data has obtained by the interview for extensification and counseling, practitioners and tax academy as well as Business Development  Service (BDS) participants in Kantor Pelayanan Pajak  Pratama Pondok Aren. The result of this research indicates that the taxpayers’ awareness does not significantly influence on taxpayers’ compliance. Knowledge of taxation significantly affects on taxpayers’ compliance. Taxpayers’ attitudes significantly affect on taxpayers’ compliance.


BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck

<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>


Author(s):  
Lina Said

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.


2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani

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.


2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Sintya Clara Assa ◽  
Jantje J. Tinangon ◽  
Rudy Pusung

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.


Author(s):  
Deddy Dariansyah

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.


2021 ◽  
Vol 16 (1) ◽  
pp. 29
Author(s):  
Neneng Sri Suprihatin ◽  
Mukhlisah Afriyanti

 .This study aims to analyze the implementation of income tax collection (PPh) on e-commerce transactions at KPP Pratama Pandeglang. as well as what obstacles are experienced in implementing Taxation on e-commerce transactions. The study was conducted using descriptive qualitative methods. The population of the study was 180,896, and 60 samples were taken, using the purposive sampling method. Data collected by questionnaire and observation methods, analyzed in detail. The results of the study can be concluded that: 1) Tax collection uses the Self Assessment System method, 2) Constraints in e-commerce tax collection are the e-commerce business people who have not been maximized, socialization has not been done thoroughly and e-commerce transactions that are difficult in the detection of a form of business which has its own problem, namely the difficulty of the government to establish clear and fair tax regulations.


Author(s):  
I G A Okta Nia Pramesthi ◽  
◽  
N S Hardika ◽  
W Purwanta Suta ◽  
◽  
...  

Micro, Small, and Medium Enterprises (MSMEs) taxpayers with a gross circulation of up to IDR 4.800.000.000,00 are given the facility to choose the tax rate used to calculate the income tax payable. MSMEs taxpayers can choose to use income tax calculations based on Income Tax Law Number 36 of 2008 or Government Regulation Number 23 of 2018. This study aims to determine the comparison of the calculation of the tax payable on the owed entity on the CV. ITM which is a company engaged in catering services using calculations by the income tax calculation based on the Income Tax Law Number 36 of 2008 and Government Regulation Number 23 of 2018 to find out the most appropriate and profitable method to efficiency corporate income tax. The data used in this research are secondary data collected through documentation techniques. The data analysis technique used in this research is a descriptive quantitative analysis technique. The results showed the CV. ITM is more efficient to use tariffs by Government Regulation No. 23 of 2018 to calculate the amount of corporate income tax because it can streamline the corporate income tax.


2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Gracia Emanuella Valentina, Amelia Sandra

Tax is one of the main sources of income and expenditure for the nation of Indonesia. Therefore, every year the Government of Indonesia always tries to increase the amount of tax revenue. However, what happens is there are still some Taxpayers who seek to reduce the amount of tax payable by tax evasion. Tax evasion is an attempt to lighten the tax burden by violating existing laws. Meanwhile, this study aims to determine whether the factors such as equity, Self Assessment System, and service of the tax authorities affect the taxpayer's perception of tax evasion. The data obtained came from a questionnaire filled by 100 Individual Taxpayers Entrepreneurs in the field of Micro, Small and Medium Enterprises in the area of Kelapa Gading. The sampling technique used is Purposive Sampling, while the data analysis technique consists of descriptive statistics, data quality test, classical assumption test, hypothesis test, and multiple linear regression model analysis. The result of this research indicate that equity and service of the tax authorities influence to taxpayer perception on tax evasion, while Self Assessment System has no effect to taxpayer perception on tax evasionKeywords: Equity, Self Assessment System, Service of The Tax Authorities, and Tax Evasion


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